1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 40 T.C.M.
  5. 40 T.C.M. 547 (1980)
 

SHORT v. COMMISSIONER

Docket No. 5452-78.

40 T.C.M. 547 (1980)

T.C. Memo. 1980-225

Eloise C. Short v. Commissioner.

United States Tax Court.

Filed June 30, 1980.

Attorney(s) appearing for the Case

Eloise C. Short, pro se, 287 Sterling Pl., Brooklyn, N.Y. Richard S. Kestenbaum, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency of $2,362 in petitioner's Federal income tax for the year 1976. The sole issue for our decision is whether one-half of the net capital gain reported by petitioner on her income tax return for that year is an item of tax preference pursuant to section 57(a)(9)1 and is thus subject to the minimum tax pursuant to section 56(a).

Findings...

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