Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency of $2,460 in the Federal income tax for 1970 of petitioner Emory D. Stine and his wife, Violet R. Stine, who is now deceased.
The issues presented for our determination are:
1. What is the amount, if any, of the long-term capital gain realized by petitioners from an award received during 1970 on the condemnation in 1964 of a portion of their real...
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