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HEITZMAN v. C.I.R.

No. 87-7181.

859 F.2d 783 (1988)

Charles J. HEITZMAN, Petitioner-Appellant, v. COMMISSIONER OF the INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided October 18, 1988.

Attorney(s) appearing for the Case

Bruce I. Hochman, Martin Gelfand, Hochman, Salkin & DeRoy, Beverly Hills, Cal., for petitioner-appellant.

Michael C. Durney, Michael L. Paup, David English Carmack and Janet K. Jones, Tax Div., Dept. of Justice, Washington D.C., for respondent-appellee.

Before BROWNING, HUG, and REINHARDT, Circuit Judges.

JAMES R. BROWNING, Circuit Judge:

Charles J. Heitzman, a limited partner in Stonehurst Energy Partners, both of whom operated under the accrual method of accounting for tax purposes, deducted his share of the partnership's obligation for advanced oil and gas royalties and for the costs of drilling oil and gas wells on his 1979 return. The Commissioner disallowed the deductions. The Tax Court upheld the Commissioner. We affirm.

I.

On December 29,...

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