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HARRIS v. COMMISSIONER

Docket No. 11451-82.

47 T.C.M. 1515 (1984)

T.C. Memo. 1984-189

Emory E. Harris; The Estate of Phyllis A. Harris, Deceased, Emory E. Harris, Executor v. Commissioner.

United States Tax Court.

Filed April 16, 1984.

Attorney(s) appearing for the Case

Richard A. Allbee, for the petitioners. Bruce Baker, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

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

  Year               Deficiency

  1976 ...........    $18,782
  1977 ...........      7,001
  1978 ...........     11,357

After concessions, the sole issue for decision is whether, for purposes of section 1348,1 petitioners employed capital as a material income...

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