Memorandum Findings of Fact and Opinion
GERBER, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1980 in the amount of $2,365.45. The only issue presented is whether petitioners realized a short-term capital gain in connection with the purchase of real property.
Findings of Fact
Some of the facts have been stipulated and are found accordingly. The stipulation of facts and the exhibits attached...
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