1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 92 T.C.M.
  5. 92 T.C.M. 498 (2006)
 

KNISH v. COMMISSIONER

Docket No. 323-05.

92 T.C.M. 498 (2006)

T.C. Memo. 2006-268

Steven A. and Patricia A. Knish v. Commissioner.

United States Tax Court.

December 18, 2006.

Attorney(s) appearing for the Case

Thomas E. Brever and Barbara A. Olson, for petitioners.

David L. Zoss, for respondent.

MEMORANDUM OPINION

KROUPA, Judge:

This matter is before the Court on the parties' cross-motions for partial summary judgment, both filed pursuant to Rule 121.1 We are asked to decide whether petitioners and SPK, petitioners' wholly owned S corporation, made effective mark-to-market elections for 2000 or 2001 under section 475(f). We hold that neither petitioners nor SPK made an effective election for either year. We shall therefore...

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