129 T.C. No. 5
UNITED STATES TAX COURT
ARLENE NUSSDORF, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 24289-05, 24297-05, Filed August 16, 2007.
24301-05.
Held: Certain items relating to the purported
contributions of certain Euro options to Evergreen
Trading, LLC, by its respective members, including such
members’ respective bases in such options, are
partnership items, as defined in sec. 6231(a)(3),
I.R.C.
David D. Aughtry, Linda S. Paine, and William E. Buchanan,
for petitioners.
William C. Bogardus, for respondent.
1Cases of the following petitioners are consolidated
herewith: Glenn Nussdorf & Claudine Strum, docket No. 24297-05,
and Stephen & Alicia Nussdorf, docket No. 24301-05.
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Last modified: November 10, 2007