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DERR v. COMMISSIONER

Docket No. 8947-77.

77 T.C. 708 (1981)

WILLIAM O. DERR AND THOMASINE G. DERR, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 29, 1981.

Attorney(s) appearing for the Case

Clarence G. Ashby, for the petitioners.

Lewis J. Hubbard, Jr., for the respondent.

WILES, Judge:

Respondent determined a $6,184.80 deficiency in petitioners' 1973 Federal income tax. After a concession by respondent, the sole issue for decision is whether petitioner William O. Derr, a limited partner in the Aragon Apartments partnership, is entitled to deduct his distributive share of the partnership loss for 1973. The resolution of this issue turns on whether the partnership is entitled to various deductions in connection with the ownership...

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