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ESTATE OF WINDSBERG v. COMMISSIONER

Docket No. 4997-76.

37 T.C.M. 455 (1978)

T.C. Memo. 1978-101

Estate of Arnold Windsberg, Deceased, Lois Talbot Brown Windsberg, Executrix, and Lois Talbot Brown Windsberg v. Commissioner.

United States Tax Court.

Filed March 13, 1978.

Attorney(s) appearing for the Case

William L. Stauffer, Jr., 1700 Pennsylvania Ave., N.W., Washington, D.C., for the petitioners. Joyce H. Errecart, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $1,792.72 in petitioners' Federal income tax for the year 1971 and an addition to tax of $1,206.69 under section 6653(b), Internal Revenue Code of 1954.1

Three issues are presented for our decision: (1) Whether the petitioners realized a long term capital gain of $3,457.38 from the sale of a vacation cottage in 1971 or whether...

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