Court of Appeals for the Ninth Circuit April 19, 1973, 71-1194, 71-1346 (Realty Loan Corporation v. Commissioner of Internal Revenue, Realty Loan Corporation v. Commissioner of Internal Revenue)

ALFRED T. GOODWIN, Circuit Judge:

The Commissioner of Internal Revenue appeals from a Tax Court decision permitting Realty Loan Corporation, an accrual-basis taxpayer, to report the income from the sale of a business on the installment basis. 54 T.C. 1083 (1970).