FERMAN v. COMMISSIONER

Docket No. 5631-91.

68 T.C.M. 1063 (1994)

T.C. Memo. 1994-541

James L. Ferman, Jr., and Cecelia D. Ferman, and John A. Brabson, Jr. and Matilda Webb Brabson v. Commissioner.

United States Tax Court.

Filed October 27, 1994.


Attorney(s) appearing for the Case

Andrew J. Lubrano, Phillip S. Dingle, and Martin L. Garcia, 101 E. Kennedy Blvd., Tampa, Fla., for the petitioners. William R. McCants, for the respondent.


Memorandum Findings of Fact and Opinion

CLAPP, Judge.

Respondent determined a deficiency in the 1986 Federal income tax of petitioners James L. Ferman, Jr. and Cecelia D. Ferman (the Fermans) in the amount of $15,640. Respondent determined a deficiency in the 1986 Federal income tax of petitioners John A. Brabson, Jr. and Matilda Webb Brabson (the Brabsons) in the amount of $14,585. Respondent also determined that both sets of petitioners are liable for...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases