Czvizler v. Commissioner
United States Tax Court
Deduction: Net operating losses. - Held, that a restaurant and bar business was conducted and the losses therof were sustained by the petitioner, individually, and not by a corporation which passively held the lease to the premises and a liquor license.
1Opinion of the Court
Joseph Czvizler v. Commissioner.
Czvizler v. Commissioner
Docket No. 34050.
United States Tax Court
1953 Tax Ct. Memo LEXIS 304; 12 T.C.M. (CCH) 386; T.C.M. (RIA) 53118;
April 9, 1953
Deduction: Net operating losses. - Held, that a restaurant and bar business was conducted and the losses therof were sustained by the petitioner, individually, and not by a corporation which passively held the lease to the premises and a liquor license.
Frank Steinberg, Esq., 100 S.E. 11th Ave., Fort Lauderdale, Fla., for the petitioner. Ralph C. Bradbury, Jr., Esq., for the respondent.
TIETJENS
Memorandum Findings of…
2Cases cited2 opinions
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Glenn v. CommissionerUnited States Tax Court · 1944
3Cited by1 opinion
- VERMA v. COMMISSIONERUnited States Tax Court · 2001