DYKMAN, J.
Castle Corporation appeals from a judgment affirming a Tax Appeals Commission (TAC) order requiring Castle to pay income tax on the total gain of an instalment sale of real estate in the year of sale, even though Castle only received approximately thirty-seven percent of the purchase price that year. The dispositive issue is whether the thirty percent rule found in Wis. Adm. Code, sec. Tax 2.19(1)
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