OPINION
DAWSON, Judge:
Respondent determined deficiencies of $395.54 and $30,068.40 in the petitioners' Federal income taxes for the years 1962 and 1963, respectively.
The first issue is whether petitioners sold the improvements on a 5-acre tract along with the land, resulting in a gain of $115,892.50, as reported by them, rather than a gain of $134,593.63, as determined by respondent. The second, and principal, issue is whether petitioners...
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