Dolin v. Commissioner
United States Tax Court
Held: Respondent's determination that petitioner Nathan Dolin received income in his capacity as general partner sustained. Held further, petitioners are entitled to a deduction in 1981 in the amount of $ 108,000 for payment for investment advice.
1Opinion of the Court
NATHAN DOLIN AND MOLLY DOLIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dolin v. Commissioner
Docket No. 21174-85.
United States Tax Court
T.C. Memo 1988-2; 1988 Tax Ct. Memo LEXIS 2; 54 T.C.M. (CCH) 1448; T.C.M. (RIA) 88002;
January 4, 1988.
Held: Respondent's determination that petitioner Nathan Dolin received income in his capacity as general partner sustained. Held further, petitioners are entitled to a deduction in 1981 in the amount of $ 108,000 for payment for investment advice.
Richard R. Katcher, for the petitioners.
Richard S. Bloom, for the respondent.
WHITAKER
MEMORANDUM…
2Cases cited10 opinions
- Helvering v. WinmillSupreme Court of the United States · 1938
- Seligman v. CommissionerUnited States Tax Court · 1985
- Aero Rental v. CommissionerUnited States Tax Court · 1975
- Leahy v. CommissionerUnited States Tax Court · 1986
- Cagle v. CommissionerUnited States Tax Court · 1974
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Berkery v. CommissionerUnited States Tax Court · 1988
- Berkery v. CommissionerUnited States Tax Court · 1988