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HOLCOMB v. COMMISSIONER

Docket No. 8402-75.

68 T.C. 786 (1977)

RICHARD AND GLENDA HOLCOMB, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 29, 1977.

Attorney(s) appearing for the Case

William R. Laughlin, for the petitioners.

Roy L. Allison, for the respondent.

HALL, Judge:

Respondent determined a $3,541.17 deficiency in petitioners' 1972 income tax. Another issue having been conceded by petitioners, the sole issue for decision is the amount of income petitioners received in 1972 under an installment sale of a land contract.

FINDINGS OF FACT

Some of the facts are stipulated and are so found.

At the time they filed their petition, petitioners resided in Houston, Tex. Glenda Holcomb is a party...

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