Robert B. Leppin - Page 8




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          consequently taxed at a lower rate.  See sec. 1(h).  We shall               
          therefore enter a decision under Rule 155 so that the parties may           
          compute petitioner’s proper tax liability pursuant to our                   
          findings in this case.                                                      
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               To reflect the foregoing,                                              
                                             Decision will be entered                 
                                        under Rule 155.                               
































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