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O'BRYAN v. COMMISSIONER

Docket No. 2863-90.

62 T.C.M. 1347 (1991)

T.C. Memo. 1991-593

Dennis M. O'Bryan and Mary E. O'Bryan v. Commissioner.

United States Tax Court.

Filed December 2, 1991.

Attorney(s) appearing for the Case

Gerald H. Lakritz, 30100 Telegraph Rd., Birmingham, Mich., and Steven A. Kohler, for the petitioners. Mark I. Siegal, for the respondent.

Memorandum Opinion

WRIGHT, Judge:

Respondent determined a deficiency in petitioners' Federal income tax in the amount of $49,170.48 for 1986. The issue for decision is whether legal fees earned by petitioner Dennis M. O'Bryan, an attorney operating as a sole proprietor, are includable in his income, or the income of his newly formed personal service corporation.

The parties submitted this case fully stipulated pursuant to Rule 122.

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