United States Tax Court.
Memorandum Findings of Fact and Opinion
HAMBLEN, Judge:
Respondent determined a deficiency of $23,404.02 in petitioners' Federal income tax for 1980.
The issues for decision are:
1. Whether petitioner John Peter Hartwick's partnership Timesharing Partnership incurred certain deductible expenses in 1980;
2. Whether the 1980 expenses deducted by the partnership were attributable to an...
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