1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 53 T.C.M.
  5. 53 T.C.M. 611 (1987)
 

ABBRECHT v. COMMISSIONER

Docket No. 19611-84.

53 T.C.M. 611 (1987)

T.C. Memo. 1987-199

Martin M. Abbrecht v. Commissioner.

United States Tax Court.

Filed April 13, 1987.

Attorney(s) appearing for the Case

Michael A. Conway, 3155 W. Big Beaver, Troy, Mich., for the petitioner. Margaret A. Satko, for the respondent.

Memorandum Findings of Fact and Opinion

CLAPP, Judge:

Respondent determined a deficiency of $51,929 in petitioner's Federal income taxes for 1980.

The issues for decision are:

(1) Whether petitioner is entitled to ordinary loss treatment pursuant to section 1244,1 on stock issued in his name from Classic Motors of Bloomfield, Inc.;

(2) Whether petitioner is entitled to a short-term capital loss for a nonbusiness...

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