Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency in petitioner's income tax for the fiscal year ended March 31, 1963 in the amount of $9,745.
Only one issue is presented for decision: Is petitioner entitled to capital gain on the sale of 47 houses to one buyer?
Findings of Fact
Some of the facts are stipulated and are found accordingly.
Petitioner is an Ohio corporation and had...
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