Fillable C: Program Files CMC Opinion Processing OpinEditArea Ginsburg2 ... - ustaxcourt

127 T.C. No. 5 UNITED STATES TAX COURT ALAN H. GINSBURG AND ESTATE OF HARRIET F. GINSBURG, DECEASED, ALAN H. GINSBURG, PERSONAL REPRESENTATIVE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13330-05. Filed August 30, 2006. A TEFRA partnership claimed losses from an investment. See Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), Pub. L. 97-248, secs. 402-407(a), 96 Stat. 648. Ps...
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