TRAIN, Judge:
Respondent determined deficiences in the income tax liability of petitioners for the calendar years 1957 and 1958 in the amounts of $1,238.24 and $447.50, respectively.
The sole issue for decision is whether the gain from certain sales made in 1951 and 1952 should be reported in the respective years 1957 and 1958. Other adjustments will be disposed of in the Rule 50 computation.
FINDINGS OF FACT
Petitioners Howard H....
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