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CHAMPLIN v. COMMISSIONER

Docket No. 6169-73.

36 T.C.M. 802 (1977)

T.C. Memo. 1977-196

A.O. Champlin and Opal Champlin v. Commissioner.

United States Tax Court.

Filed June 23, 1977.

Attorney(s) appearing for the Case

Elton F. Martin, 801 Welch Rd., Palo Alto, Calif., for the petitioners. Thomas F. Kelly, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent has determined deficiencies in petitioners' Federal income taxes for the taxable years 1969 and 1970 in the amounts of $19,294.83 and $2,315.33, respectively. The issues presented for decision are: (1) Whether petitioner A.O. Champlin was required to report an equal share of the partnership's income for the taxable year of the partnership ending January 31, 1969. (2) Whether petitioner may...

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