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STIPEK v. COMMISSIONER

Docket No. 4609-79.

40 T.C.M. 1296 (1980)

T.C. Memo. 1980-404

Albert F. Stipek and Elinore L. Stipek v. Commissioner.

United States Tax Court.

Filed September 18, 1980.

Attorney(s) appearing for the Case

Albert F. Stipek, pro se. Virginia Schmid, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in petitioners' Federal income tax of $5,116.95. The sole issue presented here for our decision is whether a payment received by Mr. Stipek as consideration for his early retirement from his employment is taxable as a capital gain distribution or as ordinary income.

Findings of Fact

Some of the facts have been stipulated. The stipulation of facts and...

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