MEMORANDUM OPINION
RAUM, Judge:
The Commissioner determined a $243,216 deficiency in petitioner's 1988 Federal income tax and a $60,804 section 6661(a) addition to tax for substantial understatement. The issues are: (1) Whether petitioner (petitioner or Marshall) realized capital gain on the transfer of a 22.5-percent interest in Blackbob, a Kansas property, and (2) whether he is liable for a section 6661(a) addition to tax. The facts have been stipulated...
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