United States Tax Court January 30, 1985, Docket No. 19064-82. (Riester v. Commissioner)

WALTER H. RIESTER and JANET C. RIESTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Riester v. Commissioner Docket No. 19064-82. United States Tax Court T.C. Memo 1985-46; 1985 Tax Ct. Memo LEXIS 583; 49 T.C.M. (CCH) 621; T.C.M. (RIA) 85046; January 30, 1985 *583 P was a limited partner in a partnership formed to exploit a motion picture.