Memorandum Findings of Fact and Opinion
ARUNDELL, Judge:
Respondent determined deficiencies in income tax for the calendar years 1955 and 1956 in the amounts of $6,870.67 and $5,896.90, respectively.
The sole issue remaining is whether petitioners should include in income that portion of the sales prices of certain houses sold in the years 1955 and 1956 that was required to be placed in a savings account with the financing institutions and assigned...
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