Memorandum Opinion
TIETJENS, Judge:
The Commissioner determined deficiencies of $2,741 and $1,522 in petitioners' Federal income taxes for the years 1969 and 1970, respectively.
Concessions have been made, and the only question remaining for decision is whether certain income received by petitioners represented long-term capital gain from the sale of a lease.
This case was fully stipulated pursuant to Rule 122, Tax Court Rules of Practice...
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