Legal Opinion
Glenn David Cuthbertson a.k.a. David Cuthbertson and Pamela Cuthbertson v. Commissioner
United States Tax Court
Decided January 14, 2020No. 19871-15Unpublished
1Opinion of the Court
T.C. Memo. 2020-9
UNITED STATES TAX COURT GLENN DAVID CUTHBERTSON a.k.a. DAVID CUTHBERTSON AND PAMELA CUTHBERTSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19871-15. Filed January 14, 2020. Ps were engaged in the development of a golf course and surrounding residential housing through several wholly owned entities. In 2009 and 2010, Ps’ wholly owned entities engaged in a series of real estate and financial transactions, involving a golf course, that purported to generate losses on the alleged transfer of the golf course property, on the alleged abandonment of the…
2Cases cited36 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gregory v. HelveringSupreme Court of the United States · 1935
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
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