SHACKELFORD MILLER, Jr., Circuit Judge.
The taxpayers, Lee Turzillo (hereinafter referred to as Turzillo) and his wife, Lucille Turzillo, seek a review of the decision of the Tax Court which held that $95,000.00 of a total of $106,233.36, received by Turzillo in a settlement of a law suit for breach of contract, was ordinary income, taxable as such rather than capital gain.
The facts, which are not in dispute, are stated in detail in the Memorandum, Findings...
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