Middleman v. Commissioner

JUDITH A. MIDDLEMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JERRY MIDDLEMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Middleman v. Commissioner

Docket Nos. 9084-82 and 9085-82

United States Tax Court

T.C. Memo 1983-566; 1983 Tax Ct. Memo LEXIS 222; 46 T.C.M. (CCH) 1383; T.C.M. (RIA) 83566;

September 13, 1983.

Philip J. Starr, for the respondent.

SCOTT

MEMORANDUM OPINION

SCOTT, Judge: These cases were assigned to Special Trial Judge Fred R. Tansill, for hearing on July 6, 1983 at Washington, D.C. on petitioner's Motion for Summary Judgment in Docket No. 9084-82…