Court of Appeals for the Sixth Circuit November 25, 1980, 79-1183 (John H. Otey, Jr. And Bettye G. Otey v. Commissioner of Internal Revenue)

PER CURIAM.

The question in this case is whether the transfer of real estate by a partner, John H. Otey, Jr., to a partnership in which he had a 50% interest, Court Villa Apartments, was a sale or a contribution of capital. The Tax Court held that the transaction effected a contribution of capital, and the Commissioner appeals.