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error in respondent's determination. All checks for dispatch
services were made out to Mrs. Ruckman, and all Forms 1099 were
issued to Mrs. Ruckman, except one for 1991 prepared by Happy
Trucking. Moreover, petitioners took the position on their 1991
return that the dispatch income was earned by Mrs. Ruckman
personally. We thus conclude that Mrs. Ruckman controlled the
earning of the dispatch income that was paid by Bennett Logging
in 1989 and 1990, and by Happy Trucking in 1991, notwithstanding
any assistance given her by Mr. Ruckman, or by the Ruckmans'
adult children.
Finally, respondent made a determination that the income
determined to be attributable to Mrs. Ruckman was subject to the
tax on self-employment income under section 1401. Other than to
claim that the dispatch income was attributable to Ruckman, Inc.,
petitioners have not addressed respondent's determination under
section 1401. We accordingly sustain it.
2. Truck Depreciation
In the notice of deficiency, respondent disallowed
depreciation deductions in the amount of $12,285 for each of the
years 1990 and 1991 that had been taken by Ruckman, Inc., with
respect to the 1986 Freightliner truck and instead determined
that the corporation sustained a casualty loss in the amount of
$5,576 in 1990, the year in which the truck was wrecked. The
casualty loss was computed as the excess of Ruckman, Inc.'s
adjusted basis as of the close of the year preceding the year of
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