Memorandum Findings of Fact and Opinion
KÖRNER, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1973 in the amount of $3,851.63. The only adjustment by respondent to petitioners' income which was appealed to this Court by petitioners, and therefore the only issue which has to be determined in this case, is whether petitioners realized taxable income, in the form of long...
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