Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency of $5,782.87 in the income tax of petitioners for the year 1955. The sole issue before us is whether the net amount received by petitioners in settlement of a civil antitrust suit brought by them as plaintiffs is taxable as ordinary income or as capital gain.
Findings of Fact
Petitioners, husband and wife, filed their joint return for the calendar...
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