Legal Opinion

Feldman

United States Tax Court

Decided January 14, 1993No. Docket No. 20906-87UnpublishedCited by 1 opinion

1Opinion of the Court

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

Feldman

Docket No. 20906-87

United States Tax Court

T.C. Memo 1993-17; 1993 Tax Ct. Memo LEXIS 20; 65 T.C.M. (CCH) 1747;

January 14, 1993, Filed

Decision will be entered for respondent.

For Donald Feldman, Petitioner: Harry J. Kaplan. 1 For Patricia Feldman, Petitioner: Murray B. Weil, Jr.

For Respondent: William B. McCarthy and Leonard T. Provenzale.

PARR

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge: Respondent determined the following deficiencies in, increased…

2Cases cited20 opinions

  1. Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
  2. Welch v. HelveringSupreme Court of the United States · 1933
  3. United States v. BoyleSupreme Court of the United States · 1985
  4. Dreicer v. CommissionerUnited States Tax Court · 1982
  5. E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984

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3Cited by1 opinion

  1. LFAM Corp. v. United StatesUnited States Court of Federal Claims · 1999

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