1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 59 T.C.M.
  5. 59 T.C.M. 753 (1990)
 

ETSHOKIN v. COMMISSIONER

Docket No. 25789-86.

59 T.C.M. 753 (1990)

T.C. Memo. 1990-271

Jerry Etshokin and Janet M. Etshokin v. Commissioner.

United States Tax Court.

Filed May 31, 1990.

Attorney(s) appearing for the Case

Susan M. Carlson, Elaine T. Karacic, and Robert L. Byman, One IBM Plaza, Chicago, Ill., for the petitioners. James S. Stanis, Judith M. Picken, and William Miller, for the respondent.

Memorandum Findings of Fact and Opinion

CLAPP, Judge:

Respondent determined a $65,815.16 deficiency in petitioners' Federal income taxes for the 1979 taxable year and a $117,837.63 deficiency for the 1980 taxable year. The issue is whether petitioner's losses from soybean future straddles are allowable under section 108 of the Tax Reform Act of 1984, Pub. L. 98-369, 98 Stat. 494, 630, as amended by section 1808(d) of the Tax Reform Act of 1986, Pub. L. 99...

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