Barry E. Moore and Deborah E. Moore - Page 54

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               B.  Conclusion                                                         
               Petitioners did not elect out of the installment method in             
          connection with Ms. Moore’s 2000 installment sale of her LLC                
          membership interest.                                                        
          IV.  Conclusion                                                             
               To reflect the foregoing,                                              

                                                  Decision will be entered            
                                             under Rule 155.                          























               19(...continued)                                                       
          that is determinative of an intent to elect out of the                      
          installment method.                                                         





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