1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 45 T.C.M.
  5. 45 T.C.M. 922 (1983)
 

LEARNER v. COMMISSIONER

Docket No. 4355-80.

45 T.C.M. 922 (1983)

T.C. Memo. 1983-122

Paul W. Learner and Kathryn Learner v. Commissioner.

United States Tax Court.

Filed March 9, 1983.

Attorney(s) appearing for the Case

Jay R. Oliff, 1625 The Alameda, San Jose, Calif., for the petitioners. Elizabeth I. Abreu, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:*

Respondent determined a deficiency of $184,863 in petitioners' 1976 Federal income tax. Due to concessions by both parties, the issues remaining for our decision are: (1) the fair market value of an office building and real property located in Eureka, California as of March 19, 1976; (2) the fair market value of shares in a closely-held corporation as of December 1976;...

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