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FINDINGS OF FACT ...................... 380
OPINION ........................... 381
Issue 8. Whether Kanter Received Barter Income From
Principal Services in 1988 and 1989 .......... 385
FINDINGS OF FACT ...................... 385
OPINION ........................... 386
Issue 9. Whether the Kanters Are Entitled to Certain
Deductions Claimed on Schedule A and Schedule C for
1986 Through 1989 ................... 387
FINDINGS OF FACT ...................... 387
OPINION ........................... 390
Issue 10. Whether Kanter, in 1983, Realized Capital Gains
Under Section 357(b) and (c) From the Assumption by
Cashmere Investment Associates, Inc., of Partnership
Interests Having Negative Capital Accounts and Whether,
Under Section 453, the Installment Method was Available
for the Reporting of Such Gains ............ 391
FINDINGS OF FACT ...................... 391
OPINION ........................... 405
Issue 11. Whether Kanter Is Entitled to Research and
Development and Business Expense Deductions From
Immunological Research Corporation for 1979 ...... 414
FINDINGS OF FACT ...................... 414
OPINION ........................... 418
Issue 12. Whether Kanter had Unreported Partnership Income
for 1978 ........................ 429
OPINION ........................... 429
Issue 13. Whether the Kanters Are Entitled to a Loss From
GLS Associates for 1981 ................ 429
OPINION ........................... 429
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Last modified: May 25, 2011