Memorandum Findings of Fact and Opinion
CHABOT, Judge:
Respondent determined a deficiency in Federal individual income tax against petitioner for 1976 in the amount of $6,177.43. After concessions by both parties, the issues for decision
(1) Whether petitioner held real property primarily for sale to customers in the ordinary course of his trade or business, so that the gain from the sale of this property...
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