1. Home
  2. Browse Decisions
  3. T.C.
  4. 66 T.C.
  5. 66 T.C. 780 (1976)
 

NEMSER v. COMMISSIONER

Docket No. 481-74.

66 T.C. 780 (1976)

ALAN NEMSER AND SELMA W. NEMSER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 27, 1976.

Attorney(s) appearing for the Case

Alan Nemser, pro se.

Theodore M. David, for the respondent.

OPINION

FEATHERSTON, Judge:

Respondent determined a deficiency of $6,782.32 in petitioners' 1968 Federal income tax. The parties have stipulated that the issue for decision is whether petitioner Alan Nemser is a beneficiary succeeding to the property of a trust within the meaning of section 642(h)(2)1 so as to entitle him to take as a deduction against his personal income his pro rata share of the unused deductions in...

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