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S & H, INC. v. COMMISSIONER

Docket No. 15997-79.

78 T.C. 234 (1982)

S & H, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 16, 1982.

Attorney(s) appearing for the Case

Thomas A. Daily, for the petitioner.

Juandell D. Glass, for the respondent.

DRENNEN, Judge:

Respondent determined deficiencies in petitioner's Federal income tax in the amounts of $18,637, $55,170, and $46,141 for the fiscal taxable years ending June 30, 1975, 1976, and 1977, respectively.

After concessions by both parties, the sole issue for decision is whether the income realized from the sale of a warehouse was capital gain or ordinary income, and if the former, the extent to which...

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