YUTER v. COMMISSIONER

Memorandum Opinion

NIMS, Chief Judge:

This case is before the Court on respondent's Motion for Summary Judgment and petitioners' Cross-Motion for Summary Judgment on the Constitutional Tort Issues.

Respondent determined a deficiency in petitioners Federal income tax for the year 1978 in the amount of $54,810. The deficiency resulted from two adjustments to income made by respondent, as follows:

  a. Schedule C [deduction]—Gold...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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