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OPINION
A. Grantor Trust Provisions of Sections 671 Through
678 ........................ 341
B. The Parties’ Arguments .............. 343
C. The STJ Report .................. 344
D. Analysis ..................... 345
ISSUE VI. Whether Kanter Received Unreported Income From
CMS Investors Partnership for 1982 to 1984
and 1987 to 1989 ................. 349
FINDINGS OF FACT
OPINION
A. The Parties’ Arguments .............. 352
B. Analysis ..................... 354
1. Subject Matter Jurisdiction .......... 354
2. Whether Kanter Improperly Assigned Income to
THC Through CMS Investors ........... 356
ISSUE VII. Whether Kanter Received Unreported Income From
Equitable Leasing Co., Inc., During 1983 .... 357
FINDINGS OF FACT
OPINION
ISSUE VIII. Whether Kanter Received Unreported Income
for 1982 According to the Bank Deposits Method
of Income Reconstruction ............ 361
FINDINGS OF FACT
OPINION
A. The Commissioner’s Use of the Bank Deposits
Method of Income Reconstruction .......... 363
B. The Parties’ Arguments .............. 364
C. The STJ Report .................. 365
D. Analysis ..................... 365
ISSUE IX. Whether Kanter Received Barter Income From
Principal Services Accounting Corp. During 1988
and 1989. . . . . . . . . . . . . . . . . . . . . 367
ISSUE X. Whether the Kanters Received Unreported Interest
Income During 1988 ................ 368
ISSUE XI. Whether the Kanters Are Entitled to Certain
Deductions They Claimed on Schedules A and C
for 1986 to 1989 ................. 368
FINDINGS OF FACT
OPINION
A. The Parties’ Arguments .............. 372
B. Analysis ..................... 372
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Last modified: May 25, 2011