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VAN ETTEN v. C. I. R.

No. 78-3097.

623 F.2d 622 (1980)

Benjamin A. and Louise H. VAN ETTEN, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Ninth Circuit.

July 21, 1980.

Attorney(s) appearing for the Case

Louise H. Van Etten, Benjamin A. Van Etten, Bellevue, Wash., on briefs, pro se.

Michael L. Paup, Tax Div., Washington, D.C., on briefs, for appellee.

Before GOODWIN, POOLE and FERGUSON, Circuit Judges.

PER CURIAM.

Benjamin and Louise Van Etten appeal a Tax Court judgment which sustained the Commissioner in disallowing a corporate loss that the taxpayers claimed for 1972 under the "pass-through" provisions of Subchapter S. We affirm.

Benjamin Van Etten owns Highland Corporation, a land development company. In 1970, Highland acquired and thereafter rented a house to one Jack Garn. A printed real estate sales contract entitled "Earnest Money Receipt and Agreement...

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