WHITSON v. COMMISSIONER

Docket No. 6639-76.

38 T.C.M. 875 (1979)

T.C. Memo. 1979-216

Claude S. Whitson and Marie Whitson v. Commissioner.

United States Tax Court.

Filed May 29, 1979.


Attorney(s) appearing for the Case

Claude S. Whitson, pro se. William E. Saul, for the respondent.


Memorandum Opinion

HALL, Judge:

Respondent determined a deficiency in petitioners' income tax for 1972 of $9,603.84. Respondent's determination was based on the disallowance of certain partnership losses claimed by petitioners on their 1972 return.

At the time they filed their petition, petitioners were residents of Richmond, California. At trial petitioners conceded the substantive correctness of respondent's determination, but they raised numerous...

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