WEISS v. COMMISSIONER

Docket No. 25537-86.

88 T.C. 1036 (1987)

HERBERT WEISS AND ESTATE OF ROBERTA WEISS, DECEASED, HERBERT WEISS, PERSONAL REPRESENTATIVE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 23, 1987.


Attorney(s) appearing for the Case

Michael I. Saltzman and Barbara T. Kaplan, for the petitioners.

Sharon Katz-Pearlman, for the respondent.


OPINION

WILLIAMS, Judge*

By notice of deficiency dated April 9, 1986, the Commissioner determined a deficiency of $10,972 in petitioners' Federal income tax for their 1982 taxable year. The deficiency was based entirely on adjustments resulting from a disallowance of petitioners' distributive share of loss from Transpac Drilling Venture 1982-14, a limited partnership formed after...

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