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DURLIAT v. COMMISSIONER

Docket No. 2167-79.

44 T.C.M. 1242 (1982)

T.C. Memo. 1982-563

Jack M. Durliat and Patricia A. Durliat v. Commissioner.

United States Tax Court.

Filed September 27, 1982.

Attorney(s) appearing for the Case

Richard P. Slivka and Lynn T. Wood for the petitioners. Cynthia J. Olson, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in the petitioners' Federal income taxes for the taxable year 1976 in the amount of $43,125.

The issues for decision are: (1) whether the amount received by Capital Associates International (Capital), a partnership in which petitioner Jack Durliat was a partner, on the disposition of certain computer equipment...

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