§327

489, 505 (1943), the Supreme Court referred to the “mischief of overruling the Tax Court in matters of tax accounting.” And that “whatever latitude exists in resolving questions such as those of proper accounting .

deleted): (a) After notice to any parties in interest and to the United States trustee and a hearing, and subject to sections 326, 328, and 329 of this title, the court may award to a trustee, to an examiner, to a professional person employed under section 327 or 1103 of this title, or to the debtor’s attorney— (1) reasonable compensation for actual, necessary services rendered by such trustee, examiner, professional person, or attorney .

On June 29, 1998, petitioners were convicted of separate counts of unlawfully preparing and operating an endless chain scheme in violation of California Penal Code section 327 for their activities in connection with The Ultimate Comeback.6 Petitioners’ Tax Returns Petitioners informed a revenue officer that they did not have any income for 1993 and 1994 for which U.S.