1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 44 T.C.M.
  5. 44 T.C.M. 631 (1982)
 

SPECTOR v. COMMISSIONER

Docket No. 2498-77.

44 T.C.M. 631 (1982)

T.C. Memo. 1982-433

Bernard D. Spector v. Commissioner.

United States Tax Court.

Filed July 28, 1982.

Attorney(s) appearing for the Case

Bernard D. Spector, pro se, P.O. Box 1225, Dallas, Texas. James R. Turton, for the respondent.

Supplemental Memorandum Findings of Fact and Opinion

TANNENWALD, Chief Judge:

This case is again before us on remand from the Fifth Circuit Court of Appeals. In our original opinion, Spector v. Commissioner [Dec. 35,942], 71 T.C. 1017 (1979), we held that, although a transaction was in form a merger of two partnerships followed by a withdrawal of the petitioner from the merged partnership, there was "strong proof" to...

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