Cohan v. Comm'r

MARSHALL AND JUDITH COHAN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cohan v. Comm'r

Docket Nos. 19849-05, 19854-05, 19857-05.

United States Tax Court

T.C. Memo 2012-8; 2012 Tax Ct. Memo LEXIS 8; 103 T.C.M. (CCH) 1037;

January 10, 2012, Filed

Decisions will be entered under Rule 155.

Kenneth A. Glusman, Kelly M. Townsend, Jason T. Bell, and Edward DeFranceschi, for petitioners.

Carina J. Campobasso and Michael R. Fiore, for respondent.

MARVEL, Judge.

MARVEL

CONTENTS

FINDINGS OF FACT

I. Preliminary Matters

II. The Farm

A. Description

B. 1969 Agreement

III. Other Owners of Adjoining…