: As to the vendee’s obligation to pay the resulting taxes (issues k, 1, and m), while we agree with the result because petitioners’ partnership was on the cash basis, we disagree with the reasons given for the decision.
: As to the vendee’s obligation to pay the resulting taxes (issues k, 1, and m), while we agree with the result because petitioners’ partnership was on the cash basis, we disagree with the reasons given for the decision.