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RUSSELL v. COMMISSIONER

Docket No. 35031-86.

59 T.C.M. 492 (1990)

T.C. Memo. 1990-217

Dennis K. Russell and Annette B. Russell v. Commissioner.

United States Tax Court.

Filed April 26, 1990.

Attorney(s) appearing for the Case

W. Kent Robertson, 3021 N. Arnoult, Metairie, La. for the petitioners. Janice Chenier Taylor, for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined a deficiency in petitioners' 1982 income tax in the amount of $9,959, as well as an addition to tax under section 6653(a)(1)1 in the amount of $498. Except for minor amounts, the deficiency arises due to respondent's reduction of a deduction claimed by petitioners on their joint tax return with respect to Dennis K. Russell's prorata share of an operating...

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