BLISS v. COMMISSIONER

Docket No. 2797-83.

51 T.C.M. 120 (1985)

T.C. Memo. 1985-612

William L. Bliss and Mina D. Bliss v. Commissioner.

United States Tax Court.

Filed December 17, 1985.


Attorney(s) appearing for the Case

Frederick G. Helmsing, 150 Government St., P.O. Box 2767, Mobile, Ala., for the petitioners. Helen C.T. Smith, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the calendar years 1978 and 1979 in the amounts of $36,555 and $569, respectively.

The issues for decision are (1) whether William L. Bliss (petitioner) through his sole proprietorship was engaged in a joint venture with his wholly owned corporation of furnishing services to third parties or had entered into equipment leases...

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