PARR, Judge:
Respondent determined a deficiency in petitioners' 1983 Federal income tax in the amount of $11,350.62. As originally presented, the issues to be decided were whether Mr. and Mrs. Bolton, petitioners, had elected out of the installment sale provisions by reporting gain from the sale of real estate in full on their 1983 tax return; and if so, whether the Boltons could subsequently elect the installment sale method. After consideration, however,...
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