Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income tax for the years 1954, 1955, and 1956 in the amounts of $4,603.04, $3,225.77, and $1,162.83, respectively. The issues to be decided are:
(1) Whether vacant and improved property and interests in property sold by petitioners during the years in issue were at the time of sale held by petitioners primarily for sale to customers in the ordinary...
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