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STAFF v. COMMISSIONER

Docket No. 3218.

3 T.C.M. 1149 (1944)

Amelie M. Staff v. Commissioner.

United States Tax Court.

Entered October 31, 1944.

Attorney(s) appearing for the Case

J. H. Amick, C. P. A., 809 Majestic Bldg., Detroit, Mich., for the petitioner. Paul A. Sebastian, Esq., for the respondent.

Memorandum Opinion

SMITH, Judge:

This is a proceeding for the redetermination of a deficiency in income tax for 1941 in the amount of $385.11, only a portion of which is in controversy. The question in issue is whether certain profits realized by the taxpayer from the sale of property were profits from the sale of capital assets, only a portion of which is includable in gross income, or whether the entire amount is taxable as ordinary income.

The...

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