Matthew R. White and Jill White v. Commissioner of Internal Revenue

SETH, Circuit Judge.

The issue raised on this appeal is whether the Commissioner of the Internal Revenue Service, in his notice of deficiency, correctly assessed taxes against the general partners of a Utah limited partnership. Appellants Matthew R. White and Jill White, general partners of M & J Investment Company, a limited partnership in Utah, appeal the judgment of the United States Tax Court sustaining an assessment by the Commissioner of the Internal Revenue Service for a deficiency in tax payments for the years 1982, 1983, 1984 and 1986. We affirm.

Appellants raise three issues on…