BYRNE v. COMMISSIONER

Docket Nos. 3315-74, 3316-74.

65 T.C. 473 (1975)

MATTHEW V. BYRNE AND ELVIRA C. BYRNE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT GORDON P. SCHOPFER AND RHONDA F. SCHOPFER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 3, 1975.


Attorney(s) appearing for the Case

John J. Costello and Matthew V. Byrne, for the petitioners.

John D. Steele, Jr., for the respondent.


TANNENWALD, Judge:

Respondent determined the following deficiencies in the petitioners' Federal income taxes:

        Docket No. 3315-74

1970 ---------------------    $1,463
1971 ---------------------       820
1972 ---------------------     1,525
1970 ---------------------    $1,702
1971 ---------------------       900
1972 ---------------------     1,022

The sole issue remaining to be decided is whether a partnership...

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