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ROBERTS v. COMMISSIONER

Docket No. 3258-79.

45 T.C.M. 1012 (1983)

T.C. Memo. 1983-143

William E. Roberts and Aileen V. Roberts v. Commissioner.

United States Tax Court.

Filed March 21, 1983.

Attorney(s) appearing for the Case

John H. Doran, 520 S.W. Yamhil St., Portland, Ore., for the petitioners. Darwin R. Thomas, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:*

Respondent determined a deficiency in petitioners' 1976 Federal income tax in the amount of $58,779. Due to concessions by the parties, the sole issue for our consideration is whether payments received during 1976 on the sale of real property by a partnership, in which petitioner William E. Roberts (hereinafter Roberts or petitioner...

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