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BROOKS v. COMMISSIONER

Docket No. 18528-93.

70 T.C.M. 458 (1995)

T.C. Memo. 1995-400

Roxanne Brooks and Larry G. Brooks v. Commissioner.

United States Tax Court.

Filed August 21, 1995.

Attorney(s) appearing for the Case

William G. Hardwick II, Memphis, Tenn., for the petitioners. Martha J. Shafor, for the respondent.

MEMORANDUM OPINION

CARLUZZO, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined deficiencies in the amounts of $1,288 and $2,772 for the years 1988 and 1989, respectively. The issue for decision is whether petitioner Roxanne Brooks' distributive share of income from the Sandlin Furniture Co. Partnership should be reduced to zero for 1988 and 1989 because...

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