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AVRAHAMI v. COMMISSIONER

Docket Nos. 17594-13, 18274-13.

149 T.C. 144 (2017)

149 T.C. No. 7

BENYAMIN AVRAHAMI AND ORNA AVRAHAMI, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FEEDBACK INSURANCE COMPANY, LTD., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 21, 2017.

Attorney(s) appearing for the Case

Tim A. Tarter and Kacie N.C. Dillon, for petitioners.*

Brandon A. Keim, Doreen M. Susi, Steven I. Josephy, and John W. Stevens, for respondent.

Benyamin and Orna Avrahami own three shopping centers and three thriving jewelry stores. In 2006 they spent a little more than $150,000 insuring them. In 2009 this insurance bill soared to more than $1.1 million and it flew even higher, to more than $1.3 million, in 2010. The Avrahamis were paying the overwhelming share of these big...

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