Meisel v. Commissioner
Opinion of the Court
The judgment of the Tax Court is affirmed on the strength of its memorandum opinion. 28 T.C.M. 141 (1969). There is ample support in the record for the tax court’s factual determination that the sale by the mother to the daughter and the loans back were sham transactions.
Reference
- Full Case Name
- Samuel W. MEISEL and Rose M. Meisel v. COMMISSIONER OF INTERNAL REVENUE
- Cited By
- 1 case
- Status
- Published