Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined the following deficiencies in the income taxes of petitioners:
Year Deficiency 1966 ........... $ 4,091.17 1967 ........... 10,144.90 1968 ........... 15,123.51
The parties have settled all issues except one: whether amounts that petitioners received in 1967 and 1968 from the sale of fill dirt and shale were ordinary...
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