SWAN, Chief Judge.
The question presented for decision is whether a sum of $6,394.57 received by the taxpayer, Starr Brothers, Inc. from a manufacturer of drugs for agreeing to terminate a contract under which the taxpayer had been granted the exclusive right to sell the manufacturer's products in New London, Connecticut, should be considered capital gain under § 117 of the Internal Revenue Code, 26 U.S.C.A., or ordinary income under § 22. The Tax Court...
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