Legal Opinion
Fuhrman v. Commissioner
United States Tax Court
Decided January 21, 1997No. Docket No. 21178-95UnpublishedCited by 2 opinions
1Opinion of the Court
MARK J. FUHRMAN & MARY A. FUHRMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fuhrman v. Commissioner
Docket No. 21178-95
United States Tax Court
T.C. Memo 1997-34; 1997 Tax Ct. Memo LEXIS 35; 73 T.C.M. (CCH) 1792;
January 21, 1997, Filed
Decision will be entered for respondent.
Mark J. Fuhrman and Mary A. Fuhrman, pro sese.
J. Anthony Hoefer, for respondent.
CARLUZZO
CARLUZZO
MEMORANDUM OPINION
CARLUZZO, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. Unless otherwise indicated, all section references are to the…
2Cases cited4 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Donald J. Porter and Harriet J. Porter v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1988
- Porter v. CommissionerUnited States Tax Court · 1987
- Adams v. CommissionerCourt of Appeals for the Third Circuit · 1988