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RAYMOND v. COMMISSIONER

Docket No. 18162-99.

81 T.C.M. 1535 (2001)

T.C. Memo. 2001-96

Bud Raymond v. Commissioner.

United States Tax Court.

Filed April 17, 2001.

Attorney(s) appearing for the Case

Bud Raymond, pro se.

Andrew R. Moore, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge.

Respondent determined a deficiency of $140,981 in petitioner's 1995 Federal income tax. After concessions,1 the issues for decision are (1) the amount realized by petitioner on account of receiving various promissory notes, (2) whether petitioner is entitled to use the installment method under section 453 to report gain realized from the sale of single family homes, and...

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