Respondent determined deficiencies in petitioners' 1972 and 1973 Federal income taxes in the respective amounts of $41,853.64 and $46,811.85. After concessions by both parties, the sole issue is whether the principal purpose of allocations in a joint venture agreement between petitioners and Blackard Construction Co. was the avoidance or evasion of taxes within the meaning of section 704(b).
Welcome to the leading source of independent legal reporting
Let's get started
Sign on now to see your case.
Or view more than 10 million decisions and orders.
GOLDFINE v. COMMISSIONER
Docket No. 13178-78.
80 T.C. 843 (1983)
MORTON S. GOLDFINE AND ADRIENNE M. GOLDFINE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
United States Tax Court.https://leagle.com/images/logo.png
Filed May 9, 1983.
Filed May 9, 1983.
Attorney(s) appearing for the Case
United States Tax Court.
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.