Memorandum Opinion
RAUM, Judge:
The Commissioner determined deficiencies in the income taxes of Roger N. Meunier (petitioner) for his 1981 and 1982 taxable years in the amounts of $49,738 and $698, respectively. Since petitioner has not contested some of the adjustments made by the Commissioner, the only remaining issue for decision is whether $200,000 received by petitioner in 1981 was part of the consideration for the sale of property, rather than prepaid...
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