Citation Codes Equivalent Citations citation codes Docket Number No. 74-1677. Attorney(S) William P. Irwin, of Irwin Thuesen, Fresno, Cal., for petitioners-appellants. Richard M. Roberts, Acting Asst. Atty. Gen., Gary R. Allen, John G. Manning, Gilbert T. Andrews, Attys., Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellee. Judges Montgomery Oliver Koelsch Shirley Ann Mount Hufstedler William James Jameson See more information ... Smart Summary Please sign up to generate summary. GORDON J. HARMSTON AND ALICE C. HARMSTON, PETITIONERS-APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. OPINION PER CURIAM: The matter is here on petition of Gordon J. Harmston and Alice C. Harmston, his wife, to review a decision of the United States Tax Court sustaining the Commissioner's determination of deficiencies in petitioners' income taxes for the calendar years 1967, 1968 and 1969. The Tax Court opinion is reported in 61 T.C. 216 (1973). The deficiencies stemmed from the Commissioner's conclusion that portions of the amounts paid by petitioners as vendees under separate but essentially similar contracts for the purchase of two orange groves, although characterized in the contracts as being for the vendor's management and care of the groves, in fact constituted nondeductible capital investment and hence were not deductible from petitioners' gross income. Having thoroughly examined the matter, we hold that the conclusion of the Tax Court was correct, and we affirm on the basis of its opinion. It is so ordered.