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MEMORANDUM OPINION
WHALEN, Judge: These consolidated cases are before
the Court to decide the motion for summary judgment filed
by the Estate of James R. Tobias and Ms. V. Pauline Tobias,
the cross-motion for summary judgment filed by Mr. Darwin
R. Tobias, Sr., and Ms. Shirley I. Tobias, and the cross-
motion for summary judgment filed by respondent. The
principal issues for decision in these cases involve the
allocation of income pursuant to section 704 from an animal
farm business. All section references in this opinion are
to the Internal Revenue Code as in effect during the years
in issue, unless specified otherwise. Respondent's
determinations have the effect of allocating all of the
income from the business for the years 1991 and 1993 to
Mr. James R. Tobias and allocating 50 percent of the income
from the same business for the years 1990, 1991, and 1993
to Mr. Darwin R. Tobias.
Background
The two cases consolidated herein involve petitions
filed by or on behalf of two brothers and their wives. The
first brother, Mr. James R. Tobias, died on September 8,
1996. In this opinion, he is sometimes referred to as the
decedent or James. His wife, Ms. V. Pauline Tobias, was
appointed executrix of his estate. She resided in Halifax,
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