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MIEDANER v. COMMISSIONER

Docket No. 11625-81.

81 T.C. 272 (1983)

TERREL L. MIEDANER AND PENELOPE A. MIEDANER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 7, 1983.

Attorney(s) appearing for the Case

D. Michael Romano, for the petitioners.

David W. Otto, for the respondent.

FAY, Judge:

Respondent determined the following deficiencies in petitioners' Federal income tax:


       Petitioners      Year   Deficiency

Terrel L. and           1977     $9,280
 Penelope A. Miedaner
Terrel L. Miedaner      1978      8,255
                        1979     10,546

The issues are (1) whether royalties paid on the commercial exploitation of a book are...

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