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HUDOCK v. COMMISSIONER

Docket No. 7417-73.

65 T.C. 351 (1975)

FRANK HUDOCK AND MARY HUDOCK, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 19, 1975.

Attorney(s) appearing for the Case

Robert P. Hudock and Philip F. Hudock, for the petitioners.

Gerald V. May, Jr., for the respondent.

OPINION

DRENNEN, Judge:

Respondent determined a deficiency of $1,364.35 in the joint Federal individual income tax of petitioners Frank Hudock and Mary Hudock for the taxable year ended December 31, 1969. The issues presented are:

(1) Whether petitioners realized a gain or loss upon receipt in 1969 of an estimated condemnation award for real estate and improvements thereon. A subsidiary but related question is whether petitioners may deduct...

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