Jacob and Chana Pinson, et al., (2000)
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Jacob and Chana Pinson, et al., (2000)
T.C. Memo. 2000-393
UNITED STATES TAX COURT JACOB AND CHANA PINSON, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent* Docket Nos. 7561-98, 7562-98, Filed December 28, 2000.7563-98, 7564-98, 7565-98, 7566-98, 7567-98, 19353-98, 19354-98, 19355-98, 19356-98, 19357-98, 19358-98, 19359-98.Robert J. Percy, Bruce I. Judelson, Richard A. Levine,2 Mortimer M. Caplin,3 Richard E. Timbie,3 and Christopher S. Rizek,3 for petitioners.Stephen C. Best and Bradford A. Johnson, for respondent.SUPPLEMENTAL MEMORANDUM OPINION NIMS, Judge: On July 6, 2000, the Court filed its opinion in this case, T.C. Memo. 2000-208, in which we disallowed petitioners' claimed foreign tax credits. We further held that petitioners could not reserve the right, as part of a Rule 155 computation, to elect to take deductions for foreign taxes in lieu of the disallowed foreign tax credits. This issue, raised for the first time on brief in onl...See the full content of this document
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