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CNT INVESTORS, LLC v. COMMISSIONER

Docket No. 27539-08.

144 T.C. 161 (2015)

CNT INVESTORS, LLC, CHARLES C. CARROLL, TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 23, 2015.

Attorney(s) appearing for the Case

Steven R. Mather and Lydia B. Turanchik , for petitioner.

John W. Stevens and Richard J. Hassebrock , for respondent.

                                   CONTENTS

FINDINGS OF FACT ........................................................ 164

I.    Introducing the Carroll Family .................................... 165

II.   Solving the Low Basis Dilemma ..................................... 168

III.  Selling the Son-of-BOSS Strategy .................................. 171

IV.   Achieving the Basis Boost ......................................... 173


                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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