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LESHER v. COMMISSIONER

Docket No. 9790-77.

73 T.C. 340 (1979)

ORVILLE L. LESHER AND CAROL LESHER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 26, 1979.

Attorney(s) appearing for the Case

George Wright, for the petitioners.

Robert L. Archambault, for the respondent.

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the calendar years 1974 and 1975 in the amounts of $2,868.16 and $1,629.35, respectively.

The issues for decision are: (1) Whether payments received by petitioners from a contractor for removal of gravel from certain tracts of petitioners' farm constitute ordinary income subject to depletion under sections 611 and 613, I.R.C. 1954,1

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