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SCHWALBACH v. COMMISSIONER

Docket No. 17502-97.

111 T.C. 215 (1998)

STEPHEN AND ANN SCHWALBACH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 8, 1998.

Attorney(s) appearing for the Case

Jay B. Kelly, for petitioners.

Blaine C. Holiday, for respondent.

LARO, Judge:

Petitioners petitioned the Court to redetermine respondent's determination of an $11,869 deficiency in their 1994 Federal income tax and a $2,374 accuracy-related penalty under section 6662(a). Following concessions by petitioners, the primary issue left to be decided is whether sections 1.469-2(f)(6) and 1.469-4(a), Income Tax Regs., are valid as applied to recharacterize the rental income of an individual who rents property to a personal service...

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