Fishman v. Comm'r

RICK FISHMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Fishman v. Comm'r

Docket No. 14514-06.

United States Tax Court

T.C. Memo 2011-102; 2011 Tax Ct. Memo LEXIS 100; 101 T.C.M. (CCH) 1493;

May 18, 2011, Filed

Decision will be entered for petitioner.

J. Timothy Bender and J. Scott Broome, for petitioner.

Cathy J. Horner, for respondent.

PARIS, Judge.

PARIS

MEMORANDUM FINDINGS OF FACT AND OPINION

PARIS, Judge: Petitioner and his wife, Mary Ann Fishman (the Fishmans, and petitioner's wife alone, Mrs. Fishman), timely filed joint Federal income tax returns for tax years 1994, 1995, 1996,…