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B. Cedilla Invest. - 1977 Domestic Transaction
(Master Lease Transaction) ............ 518
C. Cedilla Invest.-1979 Foreign Transaction (British
Aerospace Transaction) .............. 519
D. IRA-1980 Domestic Transaction (Mini Computer
Transaction) ................... 524
E. IRA-1980 Foreign/Domestic Transaction (Alfred
Teves Transaction) ................ 525
F. Cedilla Invest.-"Lexet Transactions", "Ben Energy
Transactions", and "Dard Systems Transactions" .. 526
G. Equitable Leasing ................. 529
Issue 23. Whether IRA is Entitled to a Claimed Loss on Form
4797 of $1,073,835 for 1988 .............. 536
FINDINGS OF FACT ...................... 536
OPINION ........................... 540
Issue 24. Whether IRA Is Entitled to a Charitable
Contribution Carryover Deduction for 1983 ....... 545
OPINION ........................... 545
Issue 25. Whether IRA Is Entitled to Certain Claimed
Capital Losses for 1985 ................ 545
FINDINGS OF FACT ...................... 545
OPINION ........................... 548
Issue 26. Whether IRA Is Entitled to Claimed Bad Debt
Deductions for 1987 .................. 556
FINDINGS OF FACT ...................... 556
OPINION ........................... 558
Issue 27. Whether IRA Is Entitled to Claimed Ordinary
Losses on Sales of Notes Receivable for 1987 ...... 561
FINDINGS OF FACT ...................... 561
OPINION ........................... 564
Issue 28. Whether IRA Is Entitled to Certain Capital Losses
for 1987 ........................ 571
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Last modified: May 25, 2011