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SCHARF v. COMMISSIONER

Docket No. 2351-72.

32 T.C.M. 1247 (1973)

T.C. Memo. 1973-265

Morris N. Scharf and Frances S. Scharf v. Commissioner.

United States Tax Court.

Filed December 4, 1973.

Attorney(s) appearing for the Case

Harold Kamens, 10 Commerce Court, Newark, N.J., and Rexford L. Lyon, for the petitioners. John P. Reis, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

     Year                    Deficiency

     1968 ................... $  804.76
     1969 ...................  3,406.21

The issues for decision are: (1) Whether fire insurance proceeds received in 1968 are includable in petitioners' income as long-term capital gain or whether they constituted...

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