KOSS v. COMMISSIONER

Docket No. 4001-81.

57 T.C.M. 882 (1989)

T.C. Memo. 1989-330

David A. Koss and Freya B. Koss v. Commissioner.

United States Tax Court.

Filed July 11, 1989.


Attorney(s) appearing for the Case

David A. Koss, pro se. James P. Clancy, for the respondent.


Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the taxable years 1972 and 1974 in the amounts of $26,009 and $48,788.05, respectively. After concessions, the issues for decision are:

(1) Whether petitioner David Koss entered into a "joint venture" with Lester Wolser relating to the liquidation of their interests in the Dynetics Corporation or entered into an agreement...

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