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MITCHELL v. COMMISSIONER

Docket No. 1871-63.

42 T.C. 953 (1964)

CLINTON H. MITCHELL AND NAOMI H. MITCHELL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 26, 1964.

Attorney(s) appearing for the Case

Clinton H. Mitchell, pro se.

Herbert T. Ikazaki, for respondent.

ATKINS, Judge:

The respondent determined deficiencies in income tax for the taxable years 1959 and 1960 in the respective amounts of $14,708.03 and $1,357.32.

The parties having made certain concessions, the issues remaining are:

(1) Whether the petitioners may report the gain on an exchange of property, recognized under section 1031 (b),1 on the installment method pursuant...

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