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BOSTEDT v. COMMISSIONER

Docket No. 5395-75.

70 T.C. 487 (1978)

EARL C. BOSTEDT AND JOY E. BOSTEDT, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 27, 1978.

Attorney(s) appearing for the Case

Robert N. Kolb, for the petitioners.

William E. Saul, for the respondent.

IRWIN, Judge:

The Commissioner determined a deficiency in petitioners' Federal income taxes for the calendar year 1971 in the amount of $8,492. Due to concessions by petitioners, the only issue remaining for decision is whether petitioners' sale of their motel business qualifies for the installment method of reporting under section 453.1

FINDINGS OF FACT

Some of the facts...

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