Elmer J. Faul and Sybell E. Faul v. Commissioner of Internal Revenue

JERTBERG, Circuit Judge.

Before us in this case is a petition to review decision of the Tax Court of the United States. The sole question on this review is whether the finding of the Tax Court that petitioner Elmer J. Faul did not perform services as an informer 1 covering a period of 36 calendar months or more (from the beginning to the completion of such services) is clear error, and hence that petitioner is not entitled to income allocation benefits under Section 107(a) of the Internal Revenue Code of 1939. 2

It is to be noted that one seeking the benefits of Section 107(a) must meet three…