1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 40 T.C.M.
  5. 40 T.C.M. 1039 (1980)
 

NOVIKOFF v. COMMISSIONER

Docket No. 13341-78.

40 T.C.M. 1039 (1980)

T.C. Memo. 1980-330

Melvin Novikoff and Susan Novikoff v. Commissioner.

United States Tax Court.

Filed August 25, 1980.

Attorney(s) appearing for the Case

Jerry J. Goldstein, 555 California St., San Francisco, Calif., for the petitioners. Milton B. Blouke, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a $4,051 deficiency in petitioners' 1976 income tax. The sole issue for decision is whether capital was a material income-producing factor in petitioner's movie theater business.

Findings of Fact

Some of the facts have been stipulated by the parties and are found accordingly.

Melvin ("petitioner") and Susan Novikoff1 resided 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