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GUNNISON v. COMMISSIONER

Docket No. 6367-65.

54 T.C. 1766 (1970)

RICHARD N. GUNNISON AND VIVIAN E. GUNNISON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 30, 1970.

Attorney(s) appearing for the Case

John Blyer Callahan, for the petitioners.

James F. Hanley, Jr., for the respondent.

FORRESTER, Judge:

Respondent has determined a deficiency in petitioners' Federal income tax for the year 1960 in the amount of $34,582.52.

Concessions having been made, the only remaining issue for decision is whether certain lump-sum distributions received by Richard N. Gunnison from the Enterprise Railway Equipment Co. Profit-Sharing Trust and the Enterprise Railway Equipment Co. Pension Trust qualify for capital gains treatment under section 402...

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