Norman v. Commissioner
United States Tax Court
Respondent made a series of determinations with respect to real estate transactions that were engaged in by petitioner A and various partnerships and corporations that he controlled.
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Respondent made a series of determinations with respect to real estate transactions that were engaged in by petitioner A and various partnerships and corporations that he controlled. Held: (1) the income from the sales of ownership interests in apartment building FW during 1973 and 1974 is attributable to petitioner-corporation AVL; (2) the income from the sales of ownership interests in apartment building CC during 1973 and 1974 is attributable to partnership WY; (3) the income from the sales of ownership interests in apartment building WA during 1975 is attributable to corporation WI; (4)…
1Opinion of the Court
JAMES G. NORMAN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Norman v. Commissioner
Docket Nos. 7361-77, 7362-77, 8398-77, 8399-77, 9052-77, 9053-77, 9330-78, 6462-79, 6463-79, 6464-79, 6465-79, 6466-79, 9392-79.
United States Tax Court
T.C. Memo 1987-265; 1987 Tax Ct. Memo LEXIS 265; 53 T.C.M. (CCH) 905; T.C.M. (RIA) 87265;
May 27, 1987.
Respondent made a series of determinations with respect to real estate transactions that were engaged in by petitioner A and various partnerships and corporations that he controlled.
Held:(1) the income from the sales of ownership…
2Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Stone v. CommissionerUnited States Tax Court · 1971
- Gajewski v. CommissionerUnited States Tax Court · 1976
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- Pau v. CommissionerUnited States Tax Court · 1997
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