Sergy v. Commissioner

ALAN M. & JANET SERGY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Sergy v. Commissioner

Docket No. 35644-87

United States Tax Court

T.C. Memo 1990-442; 1990 Tax Ct. Memo LEXIS 459; 60 T.C.M. (CCH) 548; T.C.M. (RIA) 90442;

August 15, 1990, Filed

Robert Brooks Martin, Jr., for the petitioners.

John Kent, Erin Collins, and Howard Rosenblatt, for the respondent.

NAMEROFF, Special Trial Judge.

NAMEROFF

MEMORANDUM OPINION

This matter is before the Court on petitioner's motion for entry of decision. This case is part of the Mar Oil litigation project, which originally consisted of over 2,500…