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MOSELEY v. COMMISSIONER

Docket No. 925-76.

72 T.C. 183 (1979)

NED W. MOSELEY AND MABEL BOWMAN MOSELEY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 23, 1979.

Attorney(s) appearing for the Case

J. W. Green, Jr., for the petitioners.

Michael W. Bentley, for the respondent.

FEATHERSTON, Judge:

Respondent alleges that there is a deficiency in the amount of $1,434.24 in petitioners' income tax for 1972.1 Due to concessions made by petitioners, the only issue for decision is whether a distribution of $3,561.95 made to petitioner Ned W. Moseley under the "special reserve" provision of an insurance contract was, as respondent contends, ordinary income to the extent the distribution exceeded the total premiums...

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