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GREEN v. COMMISSIONER

Docket No. 78812.

35 T.C. 1065 (1961)

SAMUEL L. GREEN AND ELLA GREEN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 28, 1961.

Attorney(s) appearing for the Case

Samuel L. Green, pro se.

David E. Crabtree, Esq., for the respondent.

Respondent determined deficiencies in the income tax of petitioners in the amounts of $2,802.91 for the year 1955 and $1,890.35 for the year 1956.

The sole issue for decision is whether payments received by petitioners from two contractors for soil extracted and removed from their property were taxable as ordinary income or as long-term capital gains.

FINDINGS OF FACT.

Most of the facts are stipulated, and...

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