Coleman v. Commissioner

JEROME P. COLEMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; EDWARD M. AND MARGARET A. MAHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Coleman v. Commissioner

Docket Nos. 28983-87, 34893-87

United States Tax Court

T.C. Memo 1990-357; 1990 Tax Ct. Memo LEXIS 374; 60 T.C.M. (CCH) 123; T.C.M. (RIA) 90357;

July 16, 1990, Filed

Decisions will be entered under Rule 155.

Richard A. Levine and Theodore D. Peyser, for the petitioners.

Vincent J. Guiliano and Elizabeth P. Flores, for the respondent.

WELLS, Judge.

WELLS

MEMORANDUM FINDINGS OF FACT AND OPINION

In these…