T.C. Memo. 1996-538
UNITED STATES TAX COURT
ALLAN J. AND BRENDA BECKER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 28975-89. Filed December 9, 1996.
David M. Kohane, Jeffrey H. Schechter, and Ivan Taback, for
petitioners.
Barry J. Laterman, for respondent.
CONTENTS
Page
MEMORANDUM FINDINGS OF FACT AND OPINION....................... 2
OPINION OF THE SPECIAL TRIAL JUDGE............................ 2
FINDINGS OF FACT.............................................. 5
A. The Plastics Recycling Transactions...................... 5
B. The Partnerships......................................... 9
C. Stuart Becker............................................11
D. Petitioner Allan J. Becker and His Introduction to
the Partnership Transactions.............................14
OPINION.......................................................18
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Last modified: May 25, 2011