NULSEN v. COMMISSIONER

Docket No. 25781-82.

48 T.C.M. 297 (1984)

T.C. Memo. 1984-307

David W. Nulsen and Beverly J. Nulsen v. Commissioner.

United States Tax Court.

Filed June 19, 1984.


Attorney(s) appearing for the Case

David W. Nulsen, Eolia, Mo., for the petitioners. Douglas W. Hinds, for the respondent.


Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined deficiencies in petitioners' income tax in the amount of $61 for the calendar year 1979, and $1,387 for the calendar year 1980. After concessions, the sole issue for our decision is whether petitioner David W. Nulsen's employment at the Callaway Nuclear Power Plant construction site (hereinafter "Callaway") was temporary or of indefinite duration. If we find that such employment...

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