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WEISBART v. COMMISSIONER

Docket No. 8926-80.

79 T.C. 521 (1982)

IRVIN WEISBART AND LETTY WEISBART, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 23, 1982.

Attorney(s) appearing for the Case

Gilbert Goldstein and Philip Munishor, for the petitioners.

Glenn D. Wilkinson, for the respondent.

GOFFE, Judge:

The Commissioner determined a deficiency in the petitioners' Federal income tax for the taxable year ended August 31, 1974, in the amount of $147,085.

The issue for decision is whether petitioner Irvin Weisbart received stock of Weisbart Enterprises, Inc., in excess of his proportionate share of property transferred to Weisbart Enterprises, Inc., pursuant to a section 351 exchange and, if so, whether...

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