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HOWARD v. COMMISSIONER

Docket No. 2799-74.

35 T.C.M. 14 (1976)

T.C. Memo. 1976-5

Jackson B. Howard and Gloria R. Howard v. Commissioner.

United States Tax Court.

Filed January 7, 1976.

Attorney(s) appearing for the Case

S. Rex Lewis, appearing specially for the petitioners. James L. Norris, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $20,266.41 in the Federal income tax of petitioners for 1970. We are to decide if respondent properly disallowed an interest expenses deduction claimed on the return filed for the year in issue by a partnership of which Jackson B. Howard was a member.

Findings of Fact

Certain facts have been stipulated and are so found.

Petitioners Jackson...

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