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HEYMAN v. COMMISSIONER OF INTERNAL REVENUE

Nos. 79-1052, 79-1053.

652 F.2d 598 (1980)

Richard S. HEYMAN and Rosalee A. Heyman, (and) Joseph S. Heyman and Virginia S. Heyman, Plaintiffs-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

October 2, 1980.

Attorney(s) appearing for the Case

Andrew E. Anderson, Spengler, Nathanson, Heyman, McCarthy & Durfee, Toledo, Ohio, for plaintiffs-appellants.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Richard Farber, Aaron Rosenfeld, Tax Div., U. S. Dept. of Justice, Stuart E. Seigel, Chief Counsel, Internal Revenue Service, Washington, D. C., for defendant-appellee.

Before ENGEL and BROWN, Circuit Judges, and WISEMAN, District Judge.

ORDER

Taxpayers appeal from a decision by the Tax Court upholding the Commissioner's determination of a deficiency of $9,698.89 for the taxable year 1972. Appellants Richard and Joseph Heyman, both cash basis taxpayers, were partners in University Development Co. University Development Co. was a cash basis, calendar year partnership engaged in the business of constructing and operating apartment buildings.

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