Helstoski v. Comm'r
United States Tax Court
Petitioner husband (H) owned 50 percent of three corporations and a partnership. The corporations built an apartment complex; they continued to own the apartment complex during the years in issue. The partnership, via H, managed the day-to-day affairs of the apartment complex. H hired and trained superintendents to help him with the needed maintenance. He was convicted of filing false tax returns. He served 9 months of an 18-month sentence, mostly in a prison in Florida.
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Petitioner husband (H) owned 50 percent of three corporations and a partnership. The corporations built an apartment complex; they continued to own the apartment complex during the years in issue. The partnership, via H, managed the day-to-day affairs of the apartment complex. H hired and trained superintendents to help him with the needed maintenance. He was convicted of filing false tax returns. He served 9 months of an 18-month sentence, mostly in a prison in Florida. Petitioner wife (W) and their adolescent children visited him almost every weekend. One of petitioners' properties was…
1Opinion of the Court
ROBERT HELSTOSKI AND MARGARET HELSTOSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Helstoski v. Comm'r
Docket No. 823-83
United States Tax Court
T.C. Memo 1990-382; 1990 Tax Ct. Memo LEXIS 400; 60 T.C.M. (CCH) 233; T.C.M. (RIA) 90382;
July 24, 1990, Filed
Decision will be entered under Rule 155.
Petitioner husband (H) owned 50 percent of three corporations and a partnership. The corporations built an apartment complex; they continued to own the apartment complex during the years in issue. The partnership, via H, managed the day-to-day affairs of the apartment complex. H hired and…
2Cases cited51 opinions
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
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