HOLLAND v. COMMISSIONER

Docket No. 4275-76.

70 T.C. 1046 (1978)

JOHN C. HOLLAND AND MARIE HOLLAND, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 25, 1978.


Attorney(s) appearing for the Case

John M. Carter, for the petitioners.

John S. Ball, for the respondent.


OPINION

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' 1972 and 1973 income taxes in the amounts of $2,776.26 and $19,948.38, respectively. Other adjustments in the statutory notice not having been placed in issue, the remaining question is whether petitioner-husband may include 100 percent of net profits from his unincorporated maintenance contracting business in "earned income" in computing his tax liabilities under the maximum...

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