Legal Opinion
Laurence Gluck & Sandra Prusock v. Commissioner
United States Tax Court
Decided May 26, 2020No. 3435-19Unpublished
1Opinion of the Court
T.C. Memo. 2020-66
UNITED STATES TAX COURT LAURENCE GLUCK AND SANDRA PRUSOCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3435-19. Filed May 26, 2020. Bob G. Goldberg, for petitioners. Thomas J. Kerrigan, Theodore R. Leighton, and Brian E. Peterson, for respondent. MEMORANDUM OPINION LAUBER, Judge: This case arises from a determination by the Internal Revenue Service (IRS or respondent) that petitioners were not permitted to defer capital gain as part of a like-kind exchange. On the basis of that conclusion the IRS determined a deficiency in tax and an…
2Cases cited12 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Breman v. CommissionerUnited States Tax Court · 1976
- Normac, Inc. v. CommissionerUnited States Tax Court · 1988
- Charlotte's Office Boutique, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2005
- Elizabeth N. Callaway v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2000
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