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ESTATE OF DIECKS v. COMMISSIONER

Docket No. 1398-72.

65 T.C. 117 (1975)

ESTATE OF C. A. DIECKS, DECEASED, MONINDA DIECKS COYLE, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 23, 1975.

Attorney(s) appearing for the Case

D. Michael Coyle, for the petitioner.

Christopher Rhodes, for the respondent.

HALL, Judge:

Respondent determined deficiencies in petitioner's Federal income tax for the years 1965 and 1966 of $2,467.23 and $4,887.24, respectively. All other issues having been settled, the only questions that remain for decision are:

(1) Whether Clifford A. Diecks, now deceased, should have reported gain on the sale of stock in an allegedly collapsible corporation as ordinary income rather than capital...

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