1. Home
  2. Browse Decisions
  3. T.C.
  4. 85 T.C.
  5. 85 T.C. 309 (1985)
 

GORDON v. COMMISSIONER

Docket No. 28805-82.

85 T.C. 309 (1985)

EVERETT J. GORDON AND MARIAN K. GORDON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 20, 1985.

Attorney(s) appearing for the Case

Louis H. Diamond, Wayne K. Johnson, William S. Oshinsky, and Peter Lipresti, for the petitioners.

Carolyn A. Boyer, for the respondent.

TANNENWALD, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for taxable years 1976, 1977, and 1978 of $4,852, $7,903, and $17,296.50, respectively. After concessions by both parties concerning petitioners' distributive share of certain partnership losses, the sole issue for decision is whether respondent properly denied petitioners' amortization deductions with respect to the purported acquisition by petitioner Everett J. Gordon...

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