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BIRNBAUM v. COMMISSIONER

Docket No. 1713-77.

37 T.C.M. 1775 (1978)

T.C. Memo. 1978-429

Paul Birnbaum and Rebecca Birnbaum v. Commissioner.

United States Tax Court.

Filed October 30, 1978.

Attorney(s) appearing for the Case

William G. O'Neill, 14th Floor, Packard Bldg., Philadelphia, Pa., for the petitioners. Louis Conti, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined a deficiency for the taxable year 1973 in the amount of $24,554.

The sole issue remaining for decision is whether petitioners realized taxable income on account of a condemnation award of $69,000 by the Wilkes-Barre Redevelopment Authority for the condemnation of petitioners' residence which had been damaged by flood.

Findings of Fact

Some of the facts...

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