In the statutory notice dated November 1, 1978, respondent determined a deficiency in petitioners' income taxes for calendar year ended December 31, 1976, in the amount of $2,062.11. The only issue presented is whether petitioners are subject to the minimum tax at the rates provided in the Tax Reform Act of 1976 with respect to the gain realized in 1976 on an installment sale of a capital asset occurring...
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