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GAUDERN v. COMMISSIONER

Docket No. 1364-79.

77 T.C. 1305 (1981)

RONALD L. GAUDERN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 21, 1981.

Attorney(s) appearing for the Case

Edward H. Stone, for the petitioner.

Juan F. Vasquez, for the respondent.

SIMPSON, Judge:

The Commissioner determined a deficiency of $17,663.79 in the petitioner's Federal income tax for 1975. The sole issue for decision is whether capital was a material income-producing factor in the petitioner's business of selling bowling supplies at wholesale and retail within the meaning of sections 911(b) and 1348 of the Internal Revenue Code of 1954,1 relating to the maximum tax on earned income.

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