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WARNER v. COMMISSIONER

Docket No. 1725-69.

56 T.C. 1126 (1971)

EDWARD WARNER AND ELIZABETH WARNER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 23, 1971.

Attorney(s) appearing for the Case

John L. Carey and Stephen A. Seall, for the petitioners.

James J. McGrath, for the respondent.

IRWIN, Judge:

The Commissioner determined a deficiency in petitioners' income tax for the taxable year 1965 in the amount of $80,780.33. We must first decide whether petitioners sold certain real property under threat or imminence of condemnation so as to satisfy section 1033 of the Internal Revenue Code of 1954.1 In the event we decide this issue in the negative, we must then determine whether respondent's allocation of the sales...

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