Glenn Hightower - Page 23

                                       - 23 -                                         
               3.   Conclusion                                                        
               We conclude that petitioner must include in income a 50-               
          percent share of the income Green Hills earned in 2000 until                
          October 13, 2000.                                                           
               To reflect the foregoing and respondent’s concession,                  


                                                       Decision will be               
                                                  entered under Rule 155.             

Page:  Previous  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23