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ESTATE OF DAVID ENGELSTEIN v. COMMISSIONER

Docket No. 719-74.

36 T.C.M. 914 (1977)

T.C. Memo. 1977-219

Estate of David Engelstein, Ahleen Engelstein, Executrix v. Commissioner.

United States Tax Court.

Filed July 14, 1977.

Attorney(s) appearing for the Case

Donald J. Ball, for the petitioner. David R. Smith, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in the Federal income tax of David Engelstein, now deceased, for calendar years 1963 and 1968 in the amounts of $3,116.29 and $19,179.32, respectively. The sole issue for decision is whether David Engelstein was entitled to elect the non-recognition provisions of section 1033, I.R.C. 1954,1 when he received condemnation proceeds in 1963 and...

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