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ISSUE XVIII. Whether the Kanters Are Entitled to an
Investment Tax Credit Carryover for 1978 ... 423
OPINION
A. The Parties’ Arguments .............. 423
B. Analysis ..................... 424
ISSUE XIX. Whether the Kanters Are Entitled to an
Interest Deduction for 1986 ........... 426
OPINION
A. The Parties’ Arguments .............. 426
B. Analysis ..................... 427
ISSUE XX. Whether the Kanters Are Entitled to a Business
Deduction of $104,231 for 1980 .......... 429
OPINION
A. The STJ Report .................. 429
B. The Parties’ Arguments .............. 429
ISSUE XXI. Whether the Kanters Are Entitled to a Deduction
for a Charitable Contribution to the Jewish
United Fund for 1982 .............. 430
FINDINGS OF FACT
OPINION
A. The Parties’ Arguments .............. 431
B. The STJ Report .................. 432
C. Analysis ..................... 432
ISSUE XXII. Whether Kanter Is Liable for Self-Employment
Tax for 1982 .................. 434
OPINION
ISSUE XXIII. Whether the Kanters Realized Capital Gains
and Losses as Reported on Their 1987 Tax
Return .................... 434
ISSUE XXIV. Additions to Tax and Related Matters ...... 435
OPINION
APPENDIXES
Appendix 1 ......................... 437
Appendix 2 ......................... 238
Appendix 3 ......................... 439
Appendix 4 ......................... 440
Appendix 5 ......................... 441
Appendix 6 ......................... 443
Appendix 7 ......................... 444
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Last modified: May 25, 2011