Memorandum Findings of Fact and Opinion
COLVIN, Judge:
Respondent determined deficiencies in petitioners' Federal income tax of $6,880 and $32,594 for 1977 and 1980, respectively, and increased interest under section 6621(c).
The issues for decision are:
(1) Whether a partnership, the Keeman Company, should be disregarded for Federal income tax purposes. This issue was previously decided for respondent in a case brought by another Keeman...
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