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McKNIGHT v. C.I.R.

No. 92-5150.

7 F.3d 447 (1993)

Sam A. McKNIGHT and Ann V. McKnight, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

November 22, 1993.

Attorney(s) appearing for the Case

Alan L. Tinsley, Thomas E. Redding, Redding, Coselli, Tinsley & Allie, L.L.P., Houston, TX, for petitioners-appellants.

Jonathan S. Cohen, Gary R. Allen, Chief Appellate Section, Tax Div., Dept. of Justice, Mary Frances Clark, Washington, DC, for respondent-appellee.

Before KING and JOLLY, Circuit Judge. and PARKER, District Judge.

KING, Circuit Judge:

Sam A. McKnight and Ann V. McKnight appeal the decision of the United States Tax Court upholding its jurisdiction over the deficiency determination with respect to which the Commissioner did not use unified partnership-level audit procedures. Because we agree with the tax court that the taxpayers' partnership qualified for the small partnership exemption to the unified procedures under I.R.C. § 6231(a)(1)(B), we affirm.

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