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BLYLER v. COMMISSIONER

Docket No. 5598-75.

67 T.C. 878 (1977)

LEE L. BLYLER AND EVELYN G. BLYLER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 28, 1977.

Attorney(s) appearing for the Case

Walter H. McLaughlin, Jr., for the petitioners.

John O. Tannenbaum, for the respondent.

OPINION

RAUM, Judge:

The Commissioner determined the following deficiencies in petitioners' Federal income taxes:

             1971 .........................      $1,102
             1972 .........................       3,140

The sole issue is whether certain distributions received by petitioner Lee L. Blyler from the Howe & French Pension Trust are entitled to capital gains treatment under section

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