Robert W. Eberle and Deborah M. Eberle - Page 1
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T.C. Memo. 1999-287
UNITED STATES TAX COURT
ROBERT W. EBERLE AND DEBORAH M. EBERLE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10218-98. Filed August 30, 1999.
James M. Kamman, for petitioners.
Jeffrey A. Schlei and Michael H. Salama, for respondent.
FOLEY, Judge: By notice dated March 30, 1998, respondent
determined deficiencies in, and penalties relating to,
petitioners' 1993, 1994, and 1995 Federal income taxes. After
concessions, the sole issue for decision is whether discharge of
indebtedness income that is excluded, pursuant to section 108,
from the gross income of an S corporation increases the basis of
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Last modified: May 25, 2011