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RUDD v. COMMISSIONER

Docket No. 6162-77.

79 T.C. 225 (1982)

ARTHUR G. RUDD, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 9, 1982.

Attorney(s) appearing for the Case

Louis W. Kasischke, for the petitioner.

Thomas E. Ritter, for the respondent.

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioner for 1971 in the amount of $17,098. The issue for decision is whether petitioner is entitled to a loss deduction under section 1651 in 1971 for abandonment of a partnership name and, if so, in what amount.

FINDINGS OF FACT

Some of the facts have been stipulated; the stipulation...

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