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tax. The Commissioner determined that petitioner was not an
employee during 1981 and 1982 but was instead an independent
contractor. Following this determination by the Commissioner,
petitioner paid, in 1991, deficiencies in self-employment tax for
1981 and 1982 and interest on those liabilities.
As indicated above, the Court of Appeals for the Tenth
Circuit, to which an appeal in this case would lie, held in
Commissioner v. Polk, supra, that interest paid by an individual
taxpayer on an income tax deficiency was deductible as an
ordinary and necessary expense where the deficiency resulted from
the taxpayer's understatement of his business income. However,
the facts of Polk are distinguishable from the facts herein. The
taxpayer in Polk raised and produced livestock and used an inven-
tory accounting method that required him to value his livestock
yearly. The Court of Appeals stated that, because properly
valuing livestock is not an exact science, the taxpayer's under-
reporting of income arose because of the nature of his business
and is "ordinarily and necessarily to be expected." Commissioner
v. Polk, supra at 603. Thus, the interest on the deficiency was
held to be an ordinary and necessary business expense. Id.
Unlike the taxpayer in Polk, here petitioner has not made a
showing that the part of the 1981 and 1982 income tax deficien-
cies resulting from his failure to pay self-employment tax, and
on which he paid interest, arose as a normal or usual incident of
his business as a furniture lumper. Petitioners argue that it is
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