Eli T. SLEIMAN, Jr., and Janie L. Sleiman, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Peter D. Sleiman and Carolina T. Sleiman, Petitioners-Appellants,
v.
Commissioner of Internal Revenue, Respondent-Appellee.
Anthony T. Sleiman and Bonnie C. Sleiman, Petitioners-Appellants,
v.
Commissioner of Internal Revenue, Respondent-Appellee.
United States Court of Appeals, Eleventh Circuit.https://leagle.com/images/logo.png
September 10, 1999.
September 10, 1999.
Attorney(s) appearing for the Case
Robert S. Bernstein, John S. Mills, Foley & Lardner, Jacksonville, FL, for Petitioners-Appellants.
Randolph L. Hutter, Richard Farber, Dept. of Justice, Tax Div., App. Section, Washington, DC, for Respondent-Appellee in all cases.
Robert W. Dillard, IRS, Jacksonville, FL, for Respondent-Appellee in 98-2874.
Before BARKETT, Circuit Judge, and KRAVITCH and MAGILL, Senior Circuit Judges.
United States Court of Appeals, Eleventh Circuit.
KRAVITCH, Senior Circuit Judge:
Eli, Janie, Peter, Carolina, Anthony, and Bonnie Sleiman1 (together, "appellants") appeal three orders of the United States Tax Court denying their petitions to redetermine their tax liability for the years 1991 and 1992. Their consolidated appeals require us to decide two issues: whether the tax court erred in determining that Eli and Peter could not increase...
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