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KOCH v. COMMISSIONER

Docket No. 8898-76.

37 T.C.M. 1167 (1978)

T.C. Memo. 1978-271

Robert F. Koch and Evelyn C. Koch v. Commissioner.

United States Tax Court.

Filed July 24, 1978.

Attorney(s) appearing for the Case

J. Robert Walsh, 7315 Wisconsin, Bethesda, Md., for the petitioners. Joyce H. Errecart, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined a deficiency in petitioners' joint 1973 Federal income tax of $1,379. The total amount of tax in dispute is $21,937.1 Because of concessions, the only issue presented is whether petitioners, by amended return (filed more than a year later), may elect the installment method of reporting gain from the sale of a capital asset, after having reported that gain in full on...

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