Court of Appeals for the Federal Circuit October 20, 1986, Appeal 85-2388 (Mark W. Curry, Jr., and Bertha G. Curry v. The United States)

EDWARD S. SMITH, Circuit Judge.

This is an appeal by Mark W. Curry, Jr. (taxpayer),

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from the March 26, 1985, judgment of the United States Claims Court that section 911(b) of the Internal Revenue Code of 1954 (code)

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applied to limit taxpayer’s personal service income to 30 percent of his earnings from the operation of Curry’s Funeral Home. We affirm.