TREISTER v. COMMISSIONER

Docket No. 16043-79.

51 T.C.M. 418 (1986)

T.C. Memo. 1986-53

Leonard E. Treister and Diana Treister v. Commissioner.

United States Tax Court.

Filed February 6, 1986.


Attorney(s) appearing for the Case

James E. Burk and Sam Konigsberg, for the petitioners. Kevin J. Yourman and Steven Z. Ettinger, for the respondent.


Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined deficiencies of $12,492 and $8,077 in petitioners' 1975 and 1976 Federal income tax returns, respectively. The sole issue for decision is whether petitioner received certain payments during 1975 and 1976 as compensation for services or in exchange for certain stock.

Findings of Fact

Some of the facts have been stipulated...

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