GLADSTONE v. COMMISSIONER

Docket No. 36942-84.

59 T.C.M. 303 (1990)

T.C. Memo. 1990-173

William B. Gladstone and Roslyn Gladstone v. Commissioner.

United States Tax Court.

Filed March 29, 1990.


Attorney(s) appearing for the Case

Larry Kars, 250 W. 57th St., New York, N.Y., for the petitioners. Jill A. Frisch, for the respondent.


Memorandum Findings of Fact and Opinion

WELLS, Judge:

Respondent determined a deficiency in petitioners' Federal income tax in the amount of $149,941 for the taxable year 1981.

After settlement of other issues by the parties, the issues remaining for the Court to decide are: (1) whether certain debts with respect to which petitioners claimed a bad debt deduction are bona fide; (2) whether such debts became worthless in taxable year 1981, and (3)...

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