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ESTATE OF STEFANOWSKI v. COMMISSIONER

Docket No. 7942-73.

63 T.C. 386 (1974)

ESTATE OF ROBERT A. STEFANOWSKI, DECEASED, JUNE STEFANOWSKI, SURVIVING SPOUSE, AND JUNE STEFANOWSKI, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 19, 1974.

Attorney(s) appearing for the Case

June Stefanowski, pro se.

Juandell D. Glass, for the respondent.

TANNENWALD, Judge:

Respondent determined a deficiency of $1,739.90 in petitioners' Federal income tax for 1971. The issues for decision are (1) whether the lump-sum distribution which petitioner June Stefanowski received from an employees' profit-sharing trust qualifies for capital gains treatment under section 402(a) (2)1 and (2) whether any amount of such distribution is excludable from gross income as an employee's death benefit...

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