Levine v. Commissioner
United States Tax Court
Held: Purchases of herds of cattle not recognized for tax purposes; fraud addition not proven.
1Opinion of the Court
NEAL H. LEVINE, AND ESTATE OF GAIL L. LEVINE, NEAL H. LEVINE, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; HARRY H. EPSTEIN AND MARIAN EPSTEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Levine v. Commissioner
Dockets Nos. 11611-81; 11613-81; 6949-83; 6950-83; 34842-83; 10937-84.
United States Tax Court
T.C. Memo 1987-606; 1987 Tax Ct. Memo LEXIS 651; 54 T.C.M. (CCH) 1277; T.C.M. (RIA) 87606;
December 10, 1987.
Held: Purchases of herds of cattle not recognized for tax purposes; fraud addition not proven.
Jose Garcia-Pedrosa, Robert Rubenstein,…
2Cases cited24 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Spies v. United StatesSupreme Court of the United States · 1943
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Stone v. CommissionerUnited States Tax Court · 1971
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