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GRIFFIN v. COMMISSIONER

Docket No. 4482-62.

24 T.C.M. 467 (1965)

T.C. Memo. 1965-91

Robert L. Griffin and Tommie Mae Griffin v. Commissioner.

United States Tax Court.

Filed April 9, 1965.

Attorney(s) appearing for the Case

Raymond E. Ford, 121 N. 4th St., Ft. Pierce, Fla., for the petitioners. James D. Ritter, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:1

Respondent determined a deficiency in the income tax of petitioners for the taxable year ended December 31, 1959, in the amount of $10,033.79.

The only issue for decision is whether petitioners are entitled to treat a 1959 sale of realty on the installment basis pursuant to section 453, Internal Revenue Code of 1954, on an amended joint Federal income tax return...

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