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TYBUS v. COMMISSIONER

Docket No. 4121-86, 1750-87.

57 T.C.M. 796 (1989)

T.C. Memo. 1989-309

Edward J. and Ruth G. Tybus v. Commissioner.

United States Tax Court.

Filed June 26, 1989.

Attorney(s) appearing for the Case

Raymond M. Pezzo and James P. Constantino, 276 Main Mall, Poughkeepsie, N.Y., for the petitioners. Gerald A. Thorpe, for the respondent.

Memorandum Opinion

POWELL, Special Trial Judge:1

Respondent determined deficiencies in petitioners' 1983 and 1984 Federal income tax liabilities in the amounts of $2,285.99 and $1,660.00, respectively.2 The issues for decision are: (1) whether stock options traded by Edward J. Tybus (petitioner) were capital assets under sections 1221 and 1234;

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