Feldman v. Commissioner

DONALD FELDMAN and PATRICIA FELDMAN, a/k/a PATSY JANE FELDMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Feldman v. Commissioner

Docket No. 20906-87

United States Tax Court

T.C. Memo 1990-532; 1990 Tax Ct. Memo LEXIS 586; 60 T.C.M. (CCH) 987; T.C.M. (RIA) 90532;

October 15, 1990, Filed

Harry J. Kaplan, for the petitioners.

W. Robert Abramitis and Claudine D. Ryce, for the respondent.

PARR, Judge.

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

This case is before the Court on respondent's motion for partial summary judgment filed pursuant to Rule 121. 1 Respondent argues that there are no…