Sharon v. Commissioner

JOANNE L. SHARON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; LISA E. SHARON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Sharon v. Commissioner

Docket Nos. 17288-88; 17410-88

United States Tax Court

T.C. Memo 1989-478; 1989 Tax Ct. Memo LEXIS 478; 57 T.C.M. (CCH) 1562; T.C.M. (RIA) 89478;

August 31, 1989

Harry J. Kaplan, for the petitioners.

Jeffrey Heinkel, for the respondent.

DINAN

MEMORANDUM FINDINGS OF FACT AND OPINION

DINAN, Special Trial Judge: These consolidated cases were heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986…