Parker v. Comr., T.C. Memo. 2012-357

(taxpayer found to have sold property on installment method and did not elect out; taxpayer's intention that sale be cash sale but where it was changed at last minute with further intent of reversion to cash sale not controlling; no deduction allowed for labor expenses because only Form 1099-Misc. supplied and not filed with IRS and amount on Form failed to match deduction claimed).