Memorandum Findings of Fact and Opinion
FAY, Judge:
The respondent determined a deficiency in the petitioners' income tax for the year 1957 in the amount of $9,319.90.
The only issue for decision is whether a partnership in which the petitioners were partners was required to include the income from certain sales of real property in taxable income for the year at issue.
Findings of Fact
All of the facts are stipulated and are found...
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