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WILDMAN v. COMMISSIONER

Docket No. 13665-80.

78 T.C. 943 (1982)

MAX E. WILDMAN AND JOYCE L. WILDMAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 10, 1982.

Attorney(s) appearing for the Case

Sheldon P. Migdal and Bruce C. Strohm, for the petitioners.

Anita N. Gottlieb and James F. Kidd, for the respondent.

FAY, Judge:

Respondent determined a deficiency of $77,381.90 in petitioners' 1975 Federal income tax. The issues are whether petitioner Max E. Wildman as a limited partner is entitled to (1) a deduction for a distributive share of losses claimed by the partnership and (2) a claimed investment tax credit arising from the partnership's purchase and distribution of a movie.1

FINDINGS...

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