1. Home
  2. Browse Decisions
  3. T.C.
  4. 72 T.C.
  5. 72 T.C. 1113 (1979)
 

CHERTKOF v. COMMISSIONER

Docket No. 2345-75.

72 T.C. 1113 (1979)

JACK O. CHERTKOF AND SOPHIE CHERTKOF, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 18, 1979.

Attorney(s) appearing for the Case

Lawrence M. Katz, for the petitioners.

Arnold E. Kaufman, for the respondent.

WILES, Judge:

Respondent determined a deficiency of $229,390.71 in petitioners' 1966 Federal income tax.1 The issues for decision are the fair market value of a corporate distribution to petitioner Jack Chertkof of an undivided one-third interest in real property in redemption of his stock in E & T Realty Co., and whether the redemption constituted a complete termination of his interest...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases