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MCP acted as Mr. Fultz’s agent in marketing the corn.
Accordingly, we find this case is controlled by Bot v.
Commissioner, 118 T.C. 138 (2002), and thus hold the payments
from MCP must be included in Mr. Fultz’s income from self-
employment.
In light of the foregoing, and to reflect concessions by the
parties,
Decision will be
entered under Rule 155.
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