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KELLER v. COMMISSIONER

Docket No. 2656-79.

79 T.C. 7 (1982)

STEPHEN A. KELLER AND ETHEL L. KELLER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 8, 1982.

Attorney(s) appearing for the Case

Thomas G. Parrott, Julian P. Kornfeld, and Gilbert L. Tierce, Jr., for the petitioners.

Osmun P. Latrobe, for the respondent.

NIMS, Judge:

Respondent determined a deficiency in petitioners' income tax of $14,202 for 1973. The issue for decision is whether petitioners are entitled to deduct $50,000 in 1973 as their distributive share of the Amarex Drilling Program, Ltd.-72/73 partnership losses. The resolution of this question depends upon the resolution of the following underlying issues: (1) Whether Amarex Drilling Partnership No. 72/73-D is...

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