Gottlieb v. Commissioner
United States Tax Court
Petitioners received an apartment building located in a deteriorating area of Brooklyn as a distribution in liquidation of a corporation. Held, fair market value of the apartment building determined.
1Opinion of the Court
JACK GOTTLIEB and EDYTHE GOTTLIEB, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
AARON GOTTLIEB, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gottlieb v. Commissioner
Docket Nos. 4961-71, 4967-71.
United States Tax Court
T.C. Memo 1974-178; 1974 Tax Ct. Memo LEXIS 144; 33 T.C.M. (CCH) 765; T.C.M. (RIA) 74178;
June 27, 1974, Filed.
Petitioners received an apartment building located in a deteriorating area of Brooklyn as a distribution in liquidation of a corporation. Held, fair market value of the apartment building determined.
Sidney Gelfand and Wallace Musoff, for the…
2Cases cited13 opinions
- Elmhurst Cemetery Co. of Joliet v. CommissionerSupreme Court of the United States · 1937
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Lorenzo Alvary v. United StatesCourt of Appeals for the Second Circuit · 1962
- Guggenheim v. HelveringCourt of Appeals for the Second Circuit · 1941
- Jason L. Honigman and Edith Honigman, Petitioners-Cross-Appellees v. Commissioner of Internal Revenue, Respondent-Cross-AppellantCourt of Appeals for the Sixth Circuit · 1972
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