HOYT, Judge:
The respondent determined a deficiency in the petitioners' income tax for the calendar year 1967 in the amount of $6,362.45.
The issue presented for our decision is whether $26,000 received by the petitioners in 1967 as part of a condemnation award is taxable as ordinary income in that year.
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly. The stipulated facts and exhibits are incorporated...
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