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JOHNSEN v. COMMISSIONER

Docket No. 12592-80.

83 T.C. 103 (1984)

JOHN K. JOHNSEN AND FRANCES JOHNSEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 24, 1984.

Attorney(s) appearing for the Case

Donald W. Geerhart and Donald J. Forman, for the petitioners.

Sara M. Coe, for the respondent.

SIMPSON, Judge:

The Commissioner determined a deficiency of $3,700 in the petitioners' Federal income tax for 1976. After a concession by the petitioner, the issues remaining for decision are: (1) Whether a limited partnership formed to develop an apartment project was carrying on a trade or business as of December 31, 1976; (2) if the limited partnership was not carrying on a trade or business during 1976, whether the petitioner may deduct under section 212...

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