STERRETT, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1972 in the amount of $233.95. The sole issue for decision is whether a distribution to petitioner Robert M. Sarmir of his entire interest in the Kimberly-Clark Corp. Salaried Employees' Retirement Plan was made on account of his separation from service of his employer so as to qualify, in part...
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