1. Home
  2. Browse Decisions
  3. F.2d
  4. 630 F.2d
  5. 630 F.2d 654 (1980)
 

LIEBMANN v. COMMISSIONER OF INTERNAL REVENUE

No. 80-1006.

630 F.2d 654 (1980)

Bernard J. LIEBMANN and Mary M. Liebmann, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided October 1, 1980.

Attorney(s) appearing for the Case

Robert R. Rydell, Des Moines, Iowa, for appellants.

Libero Marinelli, Jr., Washington, D. C., for appellee.

Before BRIGHT, ROSS, and STEPHENSON, Circuit Judges.

PER CURIAM.

Taxpayers, Bernard and Mary Liebmann, appeal from a ruling of the tax court sustaining the Commissioner's determination of $4,456 in income tax deficiencies in their joint returns for 1973 and 1974. The tax court ruled that taxpayers were not entitled to a business bad debt deduction because of the worthlessness of loans made by Bernard J. Liebmann to his wholly owned corporation, or for payments on a bank loan to that corporation assumed by Liebmann as...

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