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business for purposes of section 1402 depends on whether, under
all the facts and circumstances, a nexus exists between the
payment and the carrying on of the trade or business. Newberry
v. Commissioner, 76 T.C. 441, 444 (1981).
Based on the record, we find that at least part of the 10
percent of fees received from certain cases which was paid to
petitioner by the law partnership was for the performance of
services by petitioner. Petitioner was entitled to a share of
fees which were earned while he was a member of the law
partnership for services which he performed, but which had not
been paid for at the time he left the law partnership. Further,
petitioner testified that he remained "of counsel" to the law
partnership. The law partnership paid petitioner out of the law
partnership's trust account. This was the account from which the
law partnership automatically disbursed amounts to partners when
it received the funds from its clients. Petitioner has offered
no evidence from which this Court can determine how much, if any,
of the 10 percent of fees received from certain clients or
accounts was not for services he had rendered. Accordingly, we
hold for respondent on this issue.
Also at issue is whether petitioners are liable for
additions to tax for negligence for the taxable years 1987 and
1988 under sections 6653(a)(1) and 6653(a), respectively.
Negligence is defined as a lack of due care or a failure to do
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