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RUWE v. COMMISSIONER

Docket No. 15530-79.

41 T.C.M. 1458 (1981)

T.C. Memo. 1981-230

Lee O. and Janet Ruwe v. Commissioner.

United States Tax Court.

Filed May 7, 1981.

Attorney(s) appearing for the Case

Barry Marcus, for the petitioners. Carmen J. Santamaria and John Meaney, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $737.00 in petitioners' Federal income tax for 1977. The only issue is whether petitioners realized taxable income as a consequence of interest-free loans made to petitioner-husband by a corporation he controlled.

All the facts have been stipulated and are found accordingly.

Petitioners, Lee O. Ruwe...

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