DAVID R. THOMPSON, Circuit Judge:
John B. Leonard, III, Betty B. Leonard, James V. Crews and Dorothea G. Crews (taxpayers) appeal a decision by the United States Tax Court upholding in part the Commissioner of Internal Revenue's (Commissioner) determination of tax deficiencies for the taxpayers' failure to report as ordinary income the prejudgment interest portion of an inverse condemnation award. The taxpayers also challenge the tax court's method of calculating...
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