Commonwealth v. Peterkin, K.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• taxpayer’s at-risk and basis amounts increased with respect to debt obligations due 10 years subsequent to the taxable years at issue
• taxpayer's at-risk and basis amounts increased with respect to debt obligations due 10 years subsequent to the taxable years at issue
• “[The regulation] factors are not applicable or appropriate for every case. The facts and circumstances of the case in issue remain the primary test.”
• partnership's basis; at risk under sec. 465
• partnership’s basis; at risk under sec. 465
• partnership's basis; at risk under sec. 465

Source: CourtListener parenthetical corpus (CC0).