Memorandum Findings of Fact and Opinion
QUEALY, Judge:
The respondent determined a deficiency in petitioner's income tax for the calendar year 1969 in the amount of $3,285.15. The sole question presented for our determination is whether petitioner is entitled to report as a long-term capital gain a distribution of $14,108.72 received on March 31, 1969, as a result of the termination of the pension plan of Eastern Steel Barrel Corporation, his employer.<...
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