1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 29 T.C.M.
  5. 29 T.C.M. 916 (1970)
 

ESTATE OF SAPERSTEIN v. COMMISSIONER

Docket No. 3934-66.

29 T.C.M. 916 (1970)

T.C. Memo. 1970-209

Estate of A. M. Saperstein, Deceased, Allan R. Block and Continental Illinois National Bank and Trust Co. of Chicago, Co-executors, and Sylvia Saperstein v. Commissioner.

United States Tax Court.

Filed July 23, 1970.

Attorney(s) appearing for the Case

Harvey M. Silets, Suite 1814, 7 South Dearborn St., Chicago, Ill., for the petitioners. Nelson E. Shafer, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

The Commissioner determined a deficiency in petitioners' income tax for the calendar year 1962 in the amount of $26,040.18.

Since petitioners conceded certain issues at trial and on brief, the sole issue remaining for consideration is whether certain loans by the late A. M. Saperstein to the now-defunct American Basketball League, which became...

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