1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 34 T.C.M.
  5. 34 T.C.M. 1532 (1975)
 

MALAWER v. COMMISSIONER

Docket No. 6188-70.

34 T.C.M. 1532 (1975)

T.C. Memo. 1975-351

Irving Malawer and Ruth Malawer v. Commissioner.

United States Tax Court.

Filed December 8, 1975.

Attorney(s) appearing for the Case

Herbert S. Tepper, 500 Old Country Rd., Garden City, N.Y., for the petitioners. Peter W. Mettler and Jeffrey L. Davidson, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

The respondent determined a deficiency in petitioners' Federal income tax for taxable year 1964 in the amount of $16,192.37.

The sole issue remaining for decision is whether petitioners' loss of $27,782.96 on their investment of $84,587.07 in Realty Transfer Corporation is an ordinary loss under section 1244.1

Findings of Fact

Some of the facts have...

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