SPECTOR v. COMMISSIONER

Docket No. 2498-77.

71 T.C. 1017 (1979)

BERNARD D. SPECTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 20, 1979.


Attorney(s) appearing for the Case

Bernard D. Spector, pro se.

James R. Turton, for the respondent.


TANNENWALD, Judge:

Respondent determined deficiencies in petitioner's income tax as follows:

Year                              Income tax

1972 ...........................    $4,709
1973 ...........................    12,734

The issues for decision are:

(1) Whether certain payments received by petitioner upon disposition of his interest in a partnership are ordinary income or capital gains; and

(2) Whether...

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