MULRONEY, Judge:
Respondent has determined a deficiency in petitioners' 1962 income tax in the amount of $19,167.57.
The issues in the case are (1) whether a certain amount received by petitioner from his corporate employer in 1962 with respect to his surrendering his options to purchase employer's stock is taxable as ordinary income, and (2) whether petitioner suffered a deductible casualty loss in 1962 with respect to his swimming pool at his home...
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