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SMITH v. COMMISSIONER

Docket No. 15864-81.

82 T.C. 705 (1984)

JOHN M. SMITH AND EILEEN A. SMITH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 30, 1984.

Attorney(s) appearing for the Case

Robert B. Durham, Jr., for the petitioners.

J. Leon Peace, for the respondent.

DAWSON, Chief Judge:

Respondent determined a deficiency in petitioners'1 Federal income tax in the amount of $4,422 for the taxable year 1978. Due to concessions by the parties, the only issues remaining for decision are (1) whether $14,974 of a total sum of $24,974 received by petitioner pursuant to an agreement and addendum is eligible for capital gains treatment, and (2) if that amount is not eligible for capital gains treatment...

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