Legal Opinion
Al Assaf v. Comm'r
United States Tax Court
Decided January 31, 2005No. 770-03UnpublishedCited by 1 opinion
1Opinion of the Court
ASSAF F. AL ASSAF AND REHAB ASSAF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Al Assaf v. Comm'r
No. 770-03
United States Tax Court
T.C. Memo 2005-14; 2005 Tax Ct. Memo LEXIS 14; 89 T.C.M. (CCH) 693;
January 31, 2005, Filed
Decision was entered for petitioners.
Rehab R. Assaf, for petitioners.
William F. Castor, for respondent.
Kroupa, Diane L.
Diane L. Kroupa
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined deficiencies of $ 8,940 for 1999 and $ 12,486 for 2000 in petitioners' Federal income taxes. The issue to be decided is whether the passive loss rules of…
2Cases cited5 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
3Cited by1 opinion
- Tolin v. Comm'rUnited States Tax Court · 2014