§12502

Out of the $54,866 gain subject to tax, he also determined that $38, 848 was ordinary income under section 12502 and the rest was capital gain.- He arrived at these numbers by starting with the amount paid by the Daouds for the Irvine Wienerschnitzel in 1994, about $200, 000, and divided it by 39 years--the recovery 2 ;Unless otherwise noted, all section references are to the Internal Revenue Code; all Rule references are to the Tax Court Rules