GOFFE, Judge:
The Commissioner determined a deficiency of $15,422.27 in petitioners' Federal income tax for the taxable year ending July 31, 1979. We have been asked to decide which tax law governs for purposes of petitioners' capital gains tax-preference-item computation.
FINDINGS OF FACT
Petitioners, husband and wife, resided in Redondo Beach, Calif., at the time they filed the petition in this case. Petitioners timely filed a joint 1978...
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