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LUI v. COMMISSIONER

Docket No. 17057-83.

50 T.C.M. 536 (1985)

T.C. Memo. 1985-374

Percy T. W. Lui and Marjorie Lui v. Commissioner.

United States Tax Court.

Filed July 29, 1985.

Attorney(s) appearing for the Case

John Patrick Kelly, for the petitioners. Michael C. Cohen, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency of $25,529 in petitioners' Federal income taxes for 1977. The deficiency resulted from disallowance of deductions relating to a purported coal mining venture.

Findings of Fact

Some of the facts have been stipulated, and the stipulation is incorporated herein by this reference. Petitioners were residents of Redlands, California, at the time they filed...

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