Bernard A. Levin, Phyllis Levin, Alan T. Hrabosky, and Delores Hrabosky v. Commissioner of Internal Revenue

U.S. Court of Appeals, Seventh Circuit · Decided 1987-10-20

Cited by 101 later decision(s) in our corpus · see the citation network in Lexace

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EASTERBROOK, Circuit Judge. Thermoplastics Engineering Co. (TEC), a manufacturer of food processing machinery in Illinois, had trouble raising money for new projects. Ihor Wyslotsky, a mechanical engineer, and Lloyd Shefsky, a tax lawyer, owned TEC; they caused the formation of general partnerships in Israel through which TEC indirectly acquired funds. The principal question in…

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