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EPSTEIN v. COMMISSIONER

Docket No. 6393-75.

70 T.C. 439 (1978)

PERRY EPSTEIN AND MILDRED EPSTEIN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 13, 1978.

Attorney(s) appearing for the Case

S. Sidney Mandel, for the petitioners.

H. Stephen Kesselman and Richard S. Kestenbaum, for the respondent.

OPINION

TANNENWALD, Judge:

Respondent determined a deficiency of $12,389 in petitioners' 1971 Federal income tax. The sole issue for decision is whether an amount received upon the termination of a pension plan should be taxed as ordinary income or as a capital gain.

All of the facts have been stipulated and are found accordingly. The stipulation of facts and the exhibits attached thereto are incorporated...

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