October 1, 1976, to March 31, 1977 (Cite 67 T.C.) MARY T. PITTMAN REPORTER OF DECISIONS U.S. GOVERNMENT PRINTING OFFICE WASHINGTON: 1977 For sale by the Superintendent of Documents, U.S. Government Printing Office Stock Number 28-005-00135-7 HJ 10 •H261 V167 ERRATA 66 T.C. at bottom of page 962. The following footnote was inadvertently omitted in printing: 10 We note that, in any event, petitioner has failed to substantiate expenditures for the four items for which substantiation is in issue under sec. 274. Walter L. Woodward, 50 T.C. 982, 993 (1968); John L. Ashby, 50 T.C. 409, 414-415 (1968). 20 T.C. at page 633, line 5 from the bottom. The word "not" was inadvertently included in the opinion since the sentence as written is inconsistent with the holding in this case. Accordingly, the sentence should read as follows: However, an additional requirement for property to be excluded from the definition of capital assets is that the property must be used in petitioners' trade or business. Retired judges recalled to perform judicial duties under the provisions of section 7447 of the Internal Revenue Code of 1954: J. GREGORY BRUCE NORMAN O. TIETJENS BRUCE M. FORRESTER Special Trial Judges RANDOLPH F. CALDWELL, JR., Chief Special Trial Judge |