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AUFLEGER v. COMMISSIONER

Docket No. 19833-90.

99 T.C. 109 (1992)

WILLIAM E. AUFLEGER AND ADA A. AUFLEGER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 23, 1992.

Attorney(s) appearing for the Case

LeRoy Boyer, for petitioners.

Gary L. Bloom, for respondent.

OPINION

JACOBS, Judge:

Respondent determined a deficiency of $11,502.58 in petitioners' 1984 Federal income taxes. On their 1984 individual income tax return, petitioners reported a loss of $18,172 as the distributive share of the loss of William E. Aufleger (referred to in the singular as petitioner) from Jokers, King of Comedy, Inc. (Jokers), an S corporation. Respondent determined that Jokers had a gain, not a loss, and that petitioner's distributive...

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