| http://www.w3.org/ns/prov#value | - Case law is clear that when a debt is discharged or reduced upon the debtor's transfer of property to his creditor or a third party, such transaction is treated as a sale or exchange of the debtor's assets, and not as a mere transfer of assets in cancellation of indebtedness. * * * [Danenberg v. Commissioner, supra at 380-381; fn. ref. and citations omitted.] Thus, Danenberg is a compelling preced
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