Robert B. And Alma B. Weiss v. Commissioner of Internal Revenue

EDMONDSON, Circuit Judge:

Robert and Alma Weiss appeal the Tax Court’s decision upholding the Internal Revenue Service’s (IRS) Notice of Deficiency that sought income tax payments for 1979. We conclude that the Tax Court incorrectly determined that Weiss no longer remained liable for partnership liabilities. We REMAND this case to the Tax Court for further consideration consistent with this opinion.

Robert Weiss was, during 1979, a real estate developer and the sole shareholder and president of Personal Management Services, Inc. (Weiss/PMS), which was a motel operation and management business.…