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CASEL v. COMMISSIONER

Docket No. 11025-79.

79 T.C. 424 (1982)

EDWARD CASEL AND JANICE G. CASEL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 1, 1982.

Attorney(s) appearing for the Case

Edward Casel, pro se.

Robert L. Lynch, for the respondent.

WILES, Judge:

Respondent determined deficiencies in petitioners' 1974 and 1975 Federal income taxes of $4,202.37 and $10,390.96, respectively. The issues for decision are: (1) Whether petitioner Edward Casel's distributive share of his partnership loss for 1974 and 1975 should be reduced pursuant to section 2671 to the extent of the unpaid management fees owed by the partnership to a related...

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