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(18) whether the Kanters received unreported interest
income from a bank in 1988;
(19) whether Kanter is entitled to a business loss
deduction in 1980 in connection with the sale of a painting;
(20) whether the Kanters are entitled to deduct a claimed
charitable contribution of $15,000 to the Jewish United Fund in
1982;
(21) whether the Kanters are entitled to claimed capital
gains and losses in 1987;
(22) whether respondent correctly made adjustments to the
rental income, depreciation, interest expense, and investment tax
credits claimed by Investment Research Associates, Ltd. (IRA) in
connection with equipment leasing transactions for 1979, 1980,
and 1982 through 1989;
(23) whether IRA is entitled to a claimed loss on Form 4797
of $1,073,835 for 1988;
(24) whether IRA is entitled to a charitable contribution
carryover deduction for 1983;
(25) whether IRA is entitled to certain claimed capital
losses for 1985;
(26) whether IRA is entitled to claimed bad debt deductions
for 1987;
(27) whether IRA is entitled to claimed ordinary losses on
sales of notes receivable for 1987;
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