1. Home
  2. Browse Decisions
  3. T.C.
  4. 147 T.C.
  5. 147 T.C. 557 (2016)
 

15 W. 17TH ST. LLC v. COMMISSIONER

Docket No. 25152-11.

147 T.C. 557 (2016)

T.C. Memo. 2016-233

15 WEST 17TH STREET LLC, ISAAC MISHAN, TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 22, 2016.

Attorney(s) appearing for the Case

Jeremy M. Klausner, Frank Agostino, and Lawrence Sannicandro, for petitioner.

Marc L. Caine and Carina Campobasso, for respondent.

OPINION

This case is before the Court on petitioner's motion for partial summary judgment. The motion presents a question of statutory construction involving the relationship between subparagraphs (A) and (D) of section 170(f)(8), which governs substantiation requirements for certain...

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