Memorandum Opinion
WITHEY, Judge:
The respondent determined deficiencies in petitioners' income tax for the year 1961 in the following amounts:
Petitioner Docket No. Deficiency John F. Westrom ........ 2359-64 $1,192.01 Oscar Suneson and Violet Suneson .............. 2360-64 1,004.52
The cases have been consolidated and will be decided together.
The sole issue is whether the gain arising...
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