The respondent determined a deficiency in income tax of the petitioner's decedent, Frank B. Fry, for the calendar year 1947 in the amount of $37,058.86, all of which is here in dispute. The sole issue for our decision arises from the conflicting interpretations placed by the parties on the language "separation from the service" as it is used in section 165 (b) of the Internal Revenue Code, which deals with employees' pension trusts.
FINDINGS OF FACT.
The...
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