United States Tenth Circuit
KATZ v. COMM'R OF INTERNAL REVENUE, 01-9009/10/11
In a proceeding involving only a taxpayer, and without first bringing a partnership-level proceeding, the Commissioner of Internal Revenue can challenge an allocation made by the taxpayer between himself and his bankruptcy estate, allocating losses attributable to his interests in various partnerships.
Appellate Information
- Decided 07/07/2003
- Published 07/07/2003
Judges
Court
- United States Tenth Circuit