MANION, Circuit Judge.
Petitioner-appellant Michael V. Frierdich and his wife Connie ("Frierdich") petitioned the United States Tax Court for a redetermination of a federal income tax deficiency assessed against them by the Internal Revenue Service ("IRS"). The IRS claimed unpaid taxes on $100,000 that Frierdich should have included in his taxable gross income for the year 1980. Frierdich (an attorney) insists that the $100,000 in question was a loan from a client...
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