1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 71 T.C.M.
  5. 71 T.C.M. 3020 (1996)
 

STONE v. COMMISSIONER

Docket Nos. 11776-88, 322-91.

71 T.C.M. 3020 (1996)

T.C. Memo. 1996-230

Jeffrey I. and Roberta H. Stone v. Commissioner. Joseph and Mary Cote v. Commissioner.

United States Tax Court.

Filed May 22, 1996.

Attorney(s) appearing for the Case

Bernard S. Mark and Richard S. Kestenbaum, Great Neck, N.Y., for the petitioners. Lawrence L. Davidow and Frances Ferrito Regan, for the respondent in Docket No. 11776-86. Barry J. Laterman, for the respondent in Docket No. 322-91.

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge:

These cases were assigned to Special Trial Judge Norman H. Wolfe pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183.1 They were tried and briefed separately but consolidated for purposes of opinion. The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below...

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