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HEYMAN v. COMMISSIONER

Docket Nos. 5294-76, 5295-76.

70 T.C. 482 (1978)

RICHARD S. HEYMAN AND ROSALEE A. HEYMAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT JOSEPH S. HEYMAN AND VIRGINIA S. HEYMAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 26, 1978.

Attorney(s) appearing for the Case

Andrew E. Anderson, for the petitioners.

R. Gary Lowen and Jack E. Prestrud, for the respondent.

DRENNEN, Judge:

In these consolidated cases respondent determined 1972 income tax deficiencies as follows:

Docket No.                 Petitioners                 Deficiency
5294-76     Richard S. Heyman and Rosalee A. Heyman ---  $2,027.70
5295-76     Joseph S. Heyman and Virginia S. Heyman ---   7,679.27

The only issue for decision is whether interest charges for construction loans of petitioner-husbands' partnership...

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