OPINION
DRENNEN, Judge:
Respondent determined deficiencies in petitioners' 1972 and 1973 income taxes in the amounts of $2,776.26 and $19,948.38, respectively. Other adjustments in the statutory notice not having been placed in issue, the remaining question is whether petitioner-husband may include 100 percent of net profits from his unincorporated maintenance contracting business in "earned income" in computing his tax liabilities under the maximum...
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