United States Tax Court September 24, 1981, Docket No. 14955-80. (Stalker v. Commissioner)

LOIS L. STALKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Stalker v. Commissioner Docket No. 14955-80. United States Tax Court T.C. Memo 1981-544; 1981 Tax Ct. Memo LEXIS 205; 42 T.C.M. (CCH) 1190; T.C.M. (RIA) 81544; September 24, 1981. *205 Petitioner, with her husband, sold farm property in 1975 and elected to report her gain on the installment method.