Benjamin B. and Dorina Micorescu - Page 25

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            between taxable and nontaxable income is correct.  See                                      
            Mallinckrodt v. Commissioner, 2 T.C. 1128, 1148 (1943), affd. 146                           
            F.2d 1 (8th Cir. 1945); McFarland v. Commissioner, T.C. Memo.                               
            1992-440.                                                                                   
                  To reflect the foregoing,                                                             
                                                       Decision will be entered                         
                                                under Rule 155.                                         

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