WHITMIRE v. COMMISSIONER

Docket No. 21849-84.

109 T.C. 266 (1997)

ROBERT L. WHITMIRE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 29, 1997.


Attorney(s) appearing for the Case

Stephen D. Gardner, for petitioner.

Elizabeth P. Flores, Martin L. Shindler, Marcie B. Harrison, Brian J. Condon, Victoria J. Kanrek, and David A. Williams, for respondent.


OPINION

SWIFT, Judge:

This matter is before the Court on the parties' cross-motions for partial summary judgment. Rule 121(b). This is a test case, and the motions for partial summary judgment raise an issue that will affect the outcome of other cases.

These cross-motions raise the general question of whether petitioner is to be regarded as at risk within the meaning of section 465 with regard to partnership debt obligations associated with...

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