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WINDING RIVER RANCH, INC. v. COMMISSIONER

Docket No. 5123-64.

25 T.C.M. 1335 (1966)

T.C. Memo. 1966-260

Winding River Ranch, Inc. v. Commissioner.

United States Tax Court.

Filed November 30, 1966.

Attorney(s) appearing for the Case

Edwin Fradkin, for the petitioner. Julius M. Jacobs, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined a deficiency in income tax for the calendar year 1961 in the amount of $26,764.55. The issues remaining for decision are whether the sale of land during 1961 constituted the sale of a capital asset and whether installment obligations received upon the sale were sold or otherwise disposed of in 1961. Some facts are stipulated.

Findings of Fact

The stipulations of...

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