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BEINAR v. COMMISSIONER

Docket No. 235-72.

32 T.C.M. 244 (1973)

T.C. Memo. 1973-54

Peter J. Beinar and Ethel M. Beinar v. Commissioner.

United States Tax Court.

Filed March 5, 1973.

Attorney(s) appearing for the Case

Peter J. Beinar, pro se, 251 Maplewood Road, Riverside, Ill. Allan E. Lang, for the respondent.

Memorandum Opinion

WILES, Judge:

Respondent has determined a deficiency in petitioners' income tax of $3,133.66 for the taxable year 1968. The issue for decision is whether petitioner is entitled to treat his pro rata share of the undistributed taxable income of an electing small business corporation as long-term capital gain, when the electing corporation did not enter into any capital transactions during the year in issue.

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