Memorandum Findings of Fact and Opinion
JACOBS, Judge:
Respondent determined deficiencies in petitioner's Federal income taxes for 1981 and 1982 in the amounts of $17,407 and $10,081, respectively, and an addition to tax pursuant to section 6661
The issues for decision are: (1) whether petitioner is entitled, in 1981 and 1982, to a distributive share of losses and credits claimed as...
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