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Issue 14. Whether the Kanters Are Entitled to a Loss From
Computer Leasing Transactions Involving Equitec for
1983 and 1984 ..................... 430
OPINION ........................... 430
Issue 15. Whether the Kanters Are Entitled to Investment
Interest Expense Deductions for 1981 .......... 430
OPINION ........................... 430
Issue 16. Whether the Kanters Are Entitled to an Investment
Tax Credit Carryover for 1978 ............. 431
OPINION ........................... 431
Issue 17. Whether the Kanters Are Entitled to an Interest
Deduction for 1986 ................... 434
OPINION ........................... 434
Issue 18. Whether the Kanters Received Unreported Interest
Income from a Bank in 1988 ............... 435
OPINION ........................... 435
Issue 19. Whether Kanter Is Entitled to a Business Loss
Deduction in 1980 in Connection With the Sale of a
Painting ........................ 435
FINDINGS OF FACT ...................... 435
OPINION ........................... 437
Issue 20. Whether the Kanters Are Entitled To Deduct a
Claimed Charitable Contribution of $15,000 to the
Jewish United Fund in 1982 ............... 441
FINDINGS OF FACT ...................... 441
OPINION ........................... 443
Issue 21. Whether the Kanters Are Entitled to Claimed
Capital Gains and Losses for 1987 ........... 446
FINDINGS OF FACT ...................... 446
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Last modified: May 25, 2011