Legal Opinion
Israel Greenwald & Ruth Greenwald v. Commissioner
United States Tax Court
Decided May 21, 2014No. 29126-11, 29244-11, 3203-12, 3212-12, 3213-12, 3215-12, 3216-12, 3217-12, 3218-12Published
1Opinion of the Court
142 T.C. No. 18
UNITED STATES TAX COURT ISRAEL GREENWALD AND RUTH GREENWALD, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 29126-11, 29244-11, Filed May 21, 2014. 3203-12, 3212-12, 3213-12, 3215-12, 3216-12, 3217-12, 3218-12. Ps owned interests in bona fide partnerships that were subject to the tax audit and litigation procedures of I.R.C. secs. 6221-6234. The partnerships liquidated, and the partnership items for the year of liquidation were determined in partnership-level proceedings. Following those proceedings, R issued notices of deficiency 1 Cases of…
2Cases cited8 opinions
- United States v. WoodsSupreme Court of the United States · 2013
- Desmet v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2009
- Domulewicz v. Comm'rUnited States Tax Court · 2007
- New Millennium Trading, L.L.C. v. Comm'rUnited States Tax Court · 2008
- Tigers Eye Trading, LLC v. Comm'rUnited States Tax Court · 2012
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