Libman v. Commissioner

NANCY W. LIBMAN, n/k/a NANCY W. ROSKIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Libman v. Commissioner

Docket No. 16350-89

United States Tax Court

T.C. Memo 1990-629; 1990 Tax Ct. Memo LEXIS 699; 60 T.C.M. (CCH) 1426; T.C.M. (RIA) 90629;

December 13, 1990, Filed

Decision will be entered for the respondent.

Frank S. Berall, for the petitioner.

John Aletta, for the respondent.

POWELL, Special Trial Judge.

POWELL

MEMORANDUM FINDINGS OF FACT AND OPINION

This case was assigned and heard pursuant to section 7443A(b)(3) and Rule 180 et seq. 1

Respondent determined a deficiency in petitioner's…