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GRAHAM v. COMMISSIONER

Docket No. 72963.

36 T.C. 612 (1961)

RICHARD T. GRAHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 30, 1961.

Attorney(s) appearing for the Case

George R. Wagner, Esq., for the petitioner.

Norman L. Rapkin, Esq., for the respondent.

ATKINS, Judge:

The respondent determined deficiencies in income tax for the taxable years 1954 and 1955 in the respective amounts of $803.87 and $839.77.

The question presented is whether certain payments received by the petitioner in the years in question pursuant to an award of the Mixed Claims Commission, United States and Germany, constituted ordinary income or capital gain.

FINDINGS OF FACT.

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