Memorandum Findings of Fact and Opinion
JACOBS, Judge:
Respondent determined a deficiency of $95,390 in petitioners' Federal income taxes for 1979.
After concessions, the issues for decision are: (1) whether petitioner Robert B. Weiss' interest in Hawaiian Village Partnership was terminated on November 15, 1979, resulting in (a) the disallowance of claimed partnership losses occurring subsequent to that date, (b) the recognition of capital gain,...
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