Legal Opinion
Becker v. Internal Revenue Service
District Court, S.D. New York
Decided November 27, 2002No. 02 CIV.5044 (LAK)PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION
KAPLAN, District Judge.
Debtor appeals from a decision of the Bankruptcy Court overruling, after trial, his objection to federal income and employment tax claims interposed by the Internal Revenue Service. 1 The appeal presents essentially two issues: whether the court below erred in holding that (1) debt- or was not entitled to a business bad debt deduction on his personal income tax return for 1990 in respect of advances he had made to and payments he had made on guarantees of obligations of his professional corporation because he had failed to establish the existence of a…
2Cases cited5 opinions
- Benjamin D. And Madeline Prentice Gilbert, on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Second Circuit · 1959
- Nassau Lens Co., Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Harry Pildes and Sarah PildesCourt of Appeals for the Second Circuit · 1962
- Cohen v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- City of New York v. ShalalaCourt of Appeals for the Second Circuit · 1994
- Bucurescu v. 190A Realty Corp. (In Re Bucurescu)District Court, S.D. New York · 2002
3Cited by2 opinions
- In Re: Stuart Becker, Debtor. Stuart Becker, Debtor-Appellant v. Internal Revenue ServiceCourt of Appeals for the Second Circuit · 2005
- In Re: Stuart Becker, Debtor. Stuart Becker, Debtor-Appellant v. Internal Revenue ServiceCourt of Appeals for the Second Circuit · 2005