WebDec 20, 1991 · -433, 92-1 USTC P 50,046 John C. ECHOLS and Deanna O. Echols, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Decision Date: 20 December 1991: Docket Number: No. 90-4231 WebSee also Echols v. Commissioner, 935 F.2d 703, 706-08 (5th Cir. 1991) (finding both an intent to abandon and an affirmative act of abandonment when taxpayers called a partnership meeting at which they tendered their partnership interest to another
Echols v. Commissioner LexisNexis Case Opinion
WebJohn C. Echols and Deanna O. Echols, Petitioners-appellants, v. Commissioner of Internal Revenue, Respondent-appellee, 935 F.2d 703 (5th Cir. 1991) case opinion from … WebIn MCM Investment Management, LLC v. Commissioner, the Tax Court applied the tests articulated in Echols and Morton to determine whether a partnership interest was … burlington shooting video
Damien Echols v. State of Arkansas :: 2005 - Justia Law
WebNov 6, 1989 · However, there is no requirement that a taxpayer relinquish title in order to establish a loss if such loss is reasonably certain in fact and ascertainable in amount. … WebJul 17, 1995 · In 1994 Damien Wayne Echols was found guilty by a jury of capital murder and sentenced to death. The record has been lodged in this court on appeal. Counsel for … WebAug 5, 1991 · Note that in Echols v. Commissioner, 935 F.2d 703 "> 935 F.2d 703 (5th Cir. 1991), revg. Echols v. Commissioner, 93 T.C. 553 "> 93 T.C. 553 (1989), a capital, not an ordinary, loss was allowed with respect to the abandonment of a partnership interest. Apart from that unsettled legal question, however, the authorities are quite clear and ... burlington shooting