MICHAEL A. CELENTANO, JR. v. STATE OF FLORIDA

How courts have described this case

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

• “For purposes of federal taxation, ... a limited partnership interest is usually dealt with under subchapter K and is not treated as a ‘security’ ”
• taxpayer bears the burden of proving a deductible loss

Source: CourtListener parenthetical corpus (CC0).