Legal Opinion
OREN v. COMMISSIONER
United States Tax Court
Decided July 19, 2002No. 2681-00UnpublishedCited by 1 opinion
1Opinion of the Court
DONALD G. OREN AND BEVERLY J. OREN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
OREN v. COMMISSIONER
No. 2681-00
United States Tax Court
T.C. Memo 2002-172; 2002 Tax Ct. Memo LEXIS 178; 84 T.C.M. (CCH) 50;
July 19, 2002, Filed
Increase in petitioners' basis in S corporations, attributable to loans, limited to $ 200,000, amount lent from petitioners' personal assets. Petitioners were not at risk for amounts lent to S corporations. Judgment entered for respondent.
Myron L. Frans, for petitioners.
John C. Schmittdiel, for respondent.
Ruwe, Robert P.
RUWE
MEMORANDUM FINDINGS OF FACT AND…
2Cases cited14 opinions
- Morris G. Underwood and Jackie Underwood, Individuals v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
- Underwood v. CommissionerUnited States Tax Court · 1975
- Estate of Leavitt v. CommissionerUnited States Tax Court · 1988
- Edward M. Selfe and Jane B. Selfe v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
- Perry v. CommissionerUnited States Tax Court · 1970
9 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Homero F. Meruelo v. CommissionerUnited States Tax Court · 2018