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

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.