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TREBOTICH v. COMMISSIONER

Docket No. 3705-69.

57 T.C. 326 (1971)

THOMAS TREBOTICH AND JEANNE TREBOTICH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 9, 1971.

Attorney(s) appearing for the Case

Benjamin O. Anderson and Norman Leonard, for the petitioners.

Lawrence G. Becker, for the respondent.

SIMPSON, Judge:

The respondent determined a deficiency of $1,693.41 in the petitioners' Federal income tax for 1967. The issue for decision is whether a lump-sum payment received by one of the petitioners under an early retirement plan should be taxed as a long-term capital gain. The answer depends upon whether, to qualify under section 401(a) of the Internal Revenue Code of 1954,1 a pension...

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