Memorandum Findings of Fact and Opinion
GOFFE. Judge:
The Commissioner determined a deficiency in petitioners' Federal income tax in the amount of $9,514.53 for the taxable year 1972.
The sole issue for our decision is whether $52,500 received by petitioners under an agreement restricting the sale of Granbury State Bank stock should be taxable as ordinary income in the year of receipt.
Findings of Fact
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