Kling v. Commissioner

FREDERICK J. KLING and MARGARET R. KLING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kling v. Commissioner

Docket No. 11918-77.

United States Tax Court

T.C. Memo 1981-133; 1981 Tax Ct. Memo LEXIS 615; 41 T.C.M. (CCH) 1133; T.C.M. (RIA) 81133;

March 23, 1981.

Frederick J. Kling , pro se.

Charles O. Cobb, for the respondent.

RAUM

MEMORANDUM OPINION

RAUM, Judge: The Commissioner determined an $ 807 deficiency in petitioners' 1974 income tax. The only question presented is whether Cal Pac Recreational Development Company, Inc., a corporation whose sole shareholder is a partnership in which…