1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 33 T.C.M.
  5. 33 T.C.M. 857 (1974)
 

FIXEL v. COMMISSIONER

Docket No. 8634-72.

33 T.C.M. 857 (1974)

T.C. Memo. 1974-197

Arthur R. Fixel v. Commissioner.

United States Tax Court.

Filed July 30, 1974.

Attorney(s) appearing for the Case

Victor M. Cawthon, P.O. Box 1879, Tallahasse, Fla., for the petitioner. Robert P. Edler, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency of $33,470.23 in petitioner's 1966 Federal income tax. The sole issue for decision is whether, under sections 741 and 752,1 petitioner recognized gain on the sale or exchange of a partnership interest where the purchaser assumed petitioner's share of the partnership's liabilities.

Findings of Fact

Arthur R. Fixel ...

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