1. Home
  2. Browse Decisions
  3. T.C.
  4. 126 T.C.
  5. 126 T.C. 205 (2006)
 

MERLO v. COMMISSIONER

Docket No. 21538-03.

126 T.C. 205 (2006)

126 T.C. No. 10

ROBERT J. MERLO, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 25, 2006.

Attorney(s) appearing for the Case

Don Paul Badgley, Brian G. Isaacson, and Duncan C. Turner, for petitioner.

Julie L. Payne and Kirk M. Paxson, for respondent.

OPINION

HAINES, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes of $4,833 and $169,510 for the years 1999 and 2000, respectively. After concessions,1 the issues for decision are: (1) Whether the capital loss limitations of sections 1211 and 1212 apply to the calculation of alternative minimum taxable income (AMTI); and (2) whether petitioner may...

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