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WILSON v. COMMISSIONER

Docket No. 3991-80.

43 T.C.M. 1474 (1982)

T.C. Memo. 1982-289

Bert Junior Wilson and Delores J. Wilson v. Commissioner.

United States Tax Court.

Filed May 24, 1982.

Attorney(s) appearing for the Case

Bert Junior Wilson, pro se, Solomon, Kan., Cynthia J. Olson, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined the following deficiencies in petitioners' Federal income tax:

     Taxable Year        Deficiency

       1976 ............ $13,460.60
       1977 ............  30,302.00

Due to concessions, the only issue before us is whether capital was a material income-producing factor in petitioners' egg-producing business during the taxable years in issue....

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