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OSTERMAN v. COMMISSIONER

Docket No. 5112-66.

50 T.C. 970 (1968)

MAURICE OSTERMAN AND ELLA K. OSTERMAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 26, 1968.

Attorney(s) appearing for the Case

Arnold B. Gardner, for the petitioners.

Stephen M. Miller, for the respondent.

SIMPSON, Judge:

The respondent determined deficiencies in the income tax of the petitioners of $1,523.06 for the taxable year 1961 and $5,045.75 for the taxable year 1962. The only issue remaining for decision is whether a distribution received by the petitioner Maurice Osterman in 1962 from an exempt employees' pension trust was made "on account of" his "separation from the service" within the meaning of section 402(a)(2) of the Internal Revenue Code of 1954...

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