Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in the amount of $4,981.61 in petitioner's Federal income tax for 1974. The issues for decision are:
1. Whether respondent erred in computing the amount of petitioner's net long-term capital gain on the sale of a vacant lot in 1974.
2. Whether a special assessment of $578.07 which petitioner paid in 1974 in respect of certain property is deductible...
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