T.C. Memo. 1995-464
UNITED STATES TAX COURT
LEO N. LEVITT AND RUTH G. LEVITT, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 27857-90. Filed September 28, 1995.
Herbert L. Zuckerman, Robert J. Alter, and Richard J.
Sapinski, for petitioners.
Daniel O'Brien and Patrick E. Whalen, for respondent.
TABLE OF CONTENTS
Page
FINDINGS OF FACT
A. Petitioners...............................................4
B. Resyn Corporation.........................................7
C. Polymer Chemicals........................................11
D. Chemical Traders.........................................13
E. Resyn's Bankruptcy ......................................17
F. Respondent's Investigation of Petitioner and Resyn.......18
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Last modified: May 25, 2011