Memorandum Findings of Fact and Opinion
EKMAN, Judge:
Respondent determined a deficiency of $5,025 in petitioners' Federal income tax for year 1976. The sole issue for our decision is whether petitioners are entitled to report their gain from the sale of real property on the installment method.
Findings of Fact
Some of the facts have been stipulated and are so found. The stipulation of facts and the exhibits attached thereto are incorporated...
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