EAGLE v. COMMISSIONER

Docket No. 5585-78.

44 T.C.M. 119 (1982)

T.C. Memo. 1982-332

Charles A. and Donna Joyce Eagle v. Commissioner.

United States Tax Court.

Filed June 16, 1982.


Attorney(s) appearing for the Case

Roy A. Golden, for the petitioners. Jack Forsberg, for the respondent.


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:*

Respondent determined a deficiency in the amount of $2,519 in petitioners' Federal income tax for 1972. The only issue for our decision is whether the income and deductions generated by the ownership and operation of Winona Apartments are attributable to petitioners individually or to Fortieth Corporation, their wholly-owned corporation.1

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