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MOORE v. COMMISSIONER

Docket No. 10637-77.

71 T.C. 533 (1979)

ROBERT G. MOORE AND W. YVONNE MOORE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 11, 1979.

Attorney(s) appearing for the Case

James M. Havach, M. R. Schlesinger, and Charles W. Landerfeld, for the petitioners.

Robert N. Armen, Jr., and John R. Dorocak, for the respondent.

DAWSON, Judge:

Respondent determined deficiencies of $12,998.38 and $23,506.31 in the Federal income tax of petitioners for the taxable years 1974 and 1975, respectively. The issue for our decision is whether within the meaning of section 13481 capital was a material income-producing factor in petitioners' retail grocery business.

FINDINGS OF FACT

Some of the facts have been stipulated and are found accordingly...

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