MEMORANDUM OPINION
LARO, Judge:
Respondent moves the Court for entry of decision with respect to petitioner's 1990 and 1991 taxable years. Petitioner objects thereto with respect to his 1990 year. We must decide whether the subject decision should reflect $25,605 in income for 1990, from the discharge of indebtedness. We hold it should.
Background1
This case was calendared for trial on February 5, 1996...
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