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in the notices of deficiency for tax years 1988, 1989, 1990, and
1993.
13. The Bensons are not entitled to deductions for partner
expenses with respect to the Baden Spiel Haus partnership for the
years and in the amounts listed:
Year Amount
1989 $1,281
1990 1,182
1993 1,473
14. For 1993, Eric had additional: (1) Capital gain income
of $1,957; (2) dividend income of $565; and (3) interest income
of $121.
15. Respondent concedes that Eric and Elizabeth Benson
(Elizabeth) are not liable for civil fraud penalties for the
years at issue.
16. For 1994, Brad Benson (Brad) had additional: (1)
Capital gain income of $2,444; (2) dividend income of $2,779; and
(3) interest income of $65.
17. For 1994, Mark had additional: (1) Capital gain income
of $2,542; (2) dividend income of $11,674; (3) income from ERG of
$5,000; and (4) self-employment income with respect to the
amounts received from ERG.
18. For 1994, Eric had additional: (1) Capital gain income
of $2,443; (2) dividend income of $2,822; (3) interest income of
$112; (3) gross wage income of $232; and (4) self-employment
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