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DENMAN v. COMMISSIONER

Docket No. 11919-79.

42 T.C.M. 249 (1981)

T.C. Memo. 1981-332

Donald E. Denman and Pamela Denman v. Commissioner.

United States Tax Court.

Filed June 25, 1981.

Attorney(s) appearing for the Case

Noel C. Ice and Robert A. Watson, 1800 First National Bank Bldg., Forth Worth, Tex., for the petitioners. William P. Hardeman, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $23,754.26 in petitioners' Federal income tax for 1975 and an addition to tax in the amount of $1,187.71 under section 6653(a).1 Due to concessions by the parties, the remaining issues for decision are:

1. Whether payments of $115,358.27 by a partnership on a floor plan account should be included in the partnership...

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