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LEX AND EDER v. COMMISSIONER

Docket No. 2568-77.

38 T.C.M. 523 (1979)

T.C. Memo. 1979-114

Joseph T. Lex and Barbara J. Lex, Everett V. Eder, Jr. and Jean E. Eder v. Commissioner.

United States Tax Court.

Filed March 29, 1979.

Attorney(s) appearing for the Case

Joseph T. Lex, 7409 W. Greenfield Ave., West Allis, Wis., for the petitioners. Joseph R. Peters, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in the respective amounts of $524.25 and $792.03 in the Federal income taxes of petitioners Everett V. and Jean E. Eder and of petitioners Joseph T. and Barbara J. Lex for the calendar year 1973. One of the issues raised by the pleadings has been conceded by respondent, leaving the following for our decision:

1. Whether, under section 164, I.R.C. 1954,

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