DUHON v. COMMISSIONER

Docket No. 2407-89.

62 T.C.M. 382 (1991)

T.C. Memo. 1991-369

Willis J. Duhon and Marie A. Duhon v. Commissioner.

United States Tax Court.

Filed August 7, 1991.


Attorney(s) appearing for the Case

Edwin K. Hunter and Tracey A. Williams, 1807 Lake St., Lake Charles, La., for the petitioners. Albert A. Balboni and Carol Bingham McClure, for the respondent.


Memorandum Findings of Fact and Opinion

COLVIN, Judge:

Respondent determined deficiencies in petitioners' Federal income tax of $6,880 and $32,594 for 1977 and 1980, respectively, and increased interest under section 6621(c).

The issues for decision are:

(1) Whether a partnership, the Keeman Company, should be disregarded for Federal income tax purposes. This issue was previously decided for respondent in a case brought by another Keeman...

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