Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined deficiencies in income and self-employment tax for the taxable years 1965 and 1966 in the amounts of $894.02 and $638.06, respectively. Certain issues having been conceded by petitioners, the only issue remaining is whether the gain derived from the sale of real estate constituted capital gain or ordinary income. The determination of this issue will also affect the amount of...
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