1. Home
  2. Browse Decisions
  3. T.C.
  4. 78 T.C.
  5. 78 T.C. 471 (1982)
 

BRANNEN v. COMMISSIONER

Docket No. 9669-79.

78 T.C. 471 (1982)

E. A. BRANNEN AND FRANCES K. BRANNEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 30, 1982.

Attorney(s) appearing for the Case

John E. James, for the petitioners.

David D. Aughtry, for the respondent.

SCOTT, Judge:

Respondent determined a deficiency in the joint Federal income tax of Frances K. and E. A. Brannen (petitioner) in the amount of $7,001 for the calendar year 1975. The issue for decision is whether petitioner, as a limited partner of Britton Properties, is entitled to deduct his distributive share of the losses from the partnership, which owned a movie as its principal asset.

FINDINGS OF FACT...

NEVER MISS A DECISION. START YOUR SUBSCRIPTION.

Uncompromising quality. Enduring impact.
Your support ensures a bright future for independent legal reporting.

As you are aware we have offered this as a free subscription over the past years and we have now made it a paid service.Look forward to your continued patronage.

GET STARTED
OR

Read it with your Leagle account.
Sign in to continue


Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases