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ESTATE OF ELLSASSER v. COMMISSIONER

Docket No. 8047-71.

61 T.C. 241 (1973)

ESTATE OF WILLIAM J. ELLSASSER, DECEASED, WILLIAM WARD ELLSASSER, AND ROBERT V. SCHNABEL, EXECUTORS AND CHARLOTTE C. ELLSASSER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 19, 1973.

Attorney(s) appearing for the Case

Robert V. Schnabel, pro se.

Randolph D. Mason, for the respondent.

OPINION

RAUM, Judge:

The Commissioner determined the following deficiencies in income tax:

Year                                  Amount

1967 -----------------------------   $215.93
1968 -----------------------------    403.20

At issue is whether the distributive share of partnership income allocable to a limited partner who contributes no services to the business of...

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