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.......................................................18Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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