JOLIN v. COMMISSIONER

Docket Nos. 25480-82, 25690-82.

50 T.C.M. 140 (1985)

T.C. Memo. 1985-287

Michael G. Jolin and Susan P. Jolin v. Commissioner. Charles F. Witte and Patricia G. Witte v. Commissioner.

United States Tax Court.

Filed June 17, 1985.


Attorney(s) appearing for the Case

Bruce W. Powell, H. Thompson Nicholas, Jr., and Bertrand M. Harding, Jr. for the petitioners. Nancy B. Herbert, for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

In these consolidated cases, respondent determined deficiencies in Federal income tax for the calendar year 1978 of $164,729.96 for Michael G. Jolin and Susan P. Jolin and $159,615.52 for Charles F. Witte and Patricia G. Witte.

After concessions, the issues for decision are: (1) whether Builder's Service Group of Ohio, Inc. was general partner of certain limited partnerships, and if so, whether...

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