Memorandum Findings of Fact and Opinion
GERBER, Judge:
In a statutory notice of deficiency, dated September 13, 1984, respondent determined a $121,389 income tax deficiency for petitioners' 1979 taxable year. The entire deficiency is attributable to respondent's proposed disallowance of a substantial amount of basis claimed in connection with a purported sale of realty during 1979. The controversy over the deficiency has generated the following issues
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