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ESTATE OF PETERSON v. COMMISSIONER

Docket No. 2405-78.

74 T.C. 630 (1980)

ESTATE OF CHARLEY W. PETERSON, DECEASED, DELLA E. PETERSON AND CHARLES R. PETERSON, COEXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 7, 1980.

Attorney(s) appearing for the Case

John E. North and John A. O'Malley, for the petitioners.

Albert B. Kerkhove, for the respondent.

HALL, Judge:

Respondent determined a $225,208.33 deficiency in petitioners' 1973 taxable year income tax. Due to concessions by petitioners, the sole issue for decision is whether the sale of cattle by the Estate of Charley W. Peterson constituted "income in respect of a decedent" within the meaning of section 691(a)(1).1

FINDINGS OF FACT

Some of the facts have been stipulated and are found accordingly.

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