- 7 - 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 ........................... 429Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011