DAWSON, Judge:
Respondent determined a deficiency in the income tax of petitioners for the year 1959 in the amount of $7,546.71.
Petitioners do not contest respondent's disallowance of a medical deduction of $152.20. Consequently, the only issue for decision is whether petitioners realized ordinary income or capital gain upon the receipt in 1959 of $31,344.56 representing the proceeds of certain...
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