Memorandum Findings of Fact and Opinion
WITHEY, Judge:
Respondent has determined a deficiency in the income tax of petitioners for the taxable year 1955 in the amount of $13,281.06. The only issue for decision is whether respondent has erred in treating gain from petitioners' sale or other disposition of property as having been realized in 1955 rather than 1954.
Findings of Fact
Such facts as have been stipulated are so found.
Petitioners...
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