ESTATE OF DIREZZA v. COMMISSIONER OF INTERNAL REVENUE, 77 T.C. 145 (1981) ESTATE OF NERO DIREZZA, DECEASED, JAMES L. DIREZZA, PERSONAL REPRESENTATIVE,PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. No. 16705-79.United States Tax Court. Filed July 29, 1981. On September 30, 1981, by order of Judge Arthur L. Nims III, opinion filed July 29, 1981, was […]
Articles Tagged: 77 T.C. 145
COMMERCIAL SECURITY BANK v. COMMR. OF INTERNAL REVENUE, 77 T.C. 145 (1981)
COMMERCIAL SECURITY BANK v. COMMR. OF INTERNAL REVENUE, 77 T.C. 145 (1981) COMMERCIAL SECURITY BANK, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. No. 5652-79.United States Tax Court. Filed July 29, 1981. Pursuant to a plan of complete liquidation under sec. 337, I.R.C. 1954, O sold all of its assets, including receivables, to petitioner in exchange for […]