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KING v. COMMISSIONER

Docket No. 5210-80.

45 T.C.M. 1036 (1983)

T.C. Memo. 1983-148

Keith and Moana King v. Commissioner.

United States Tax Court.

Filed March 21, 1983.

Attorney(s) appearing for the Case

James H. Stethem, for the petitioners. Mary Helen Weber, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined a deficiency in petitioners' income tax of $9,676.77, together with an addition to tax under section 6653(a)1 in the amount of $483.84 for the calendar year 1976. After concessions, the issues remaining for our determination are (a) whether certain payments made in 1976 by a partnership of which petitioner Keith King was a limited partner were payments...

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