JACKSON v. C.I.R.

No. 82-7028.

708 F.2d 1402 (1983)

Donald A. JACKSON, Jr. and Marilynn Jackson, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided June 20, 1983.


Attorney(s) appearing for the Case

Eliot S. Nahigian, Fresno, Cal., for petitioners-appellants.

Kenneth L. Greene, Washington, D.C., for respondent-appellee.

Before BROWNING, Chief Judge, DUNIWAY and PREGERSON, Circuit Judges.


PER CURIAM:

Donald and Marilynn Jackson petitioned the Tax Court for redetermination of income tax deficiencies, contending (1) they did not realize taxable income upon the transfer of a joint venture interest to their wholly owned corporation, and (2) they were entitled to deduct certain rental expenses incurred in connection with a condominium held for the production of income. The Tax Court found for the Commissioner on both issues. The Jacksons appeal. We reverse...

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