T.C. Memo. 1995-576 UNITED STATES TAX COURT PHILIP H. AND ANNA FRIEDMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent1 Docket No. 7359-90. Filed December 4, 1995. Jay J. Freireich, Harvey R. Poe, and Gerald S. Rotunda, for petitioners. Susan G. Lewis, Albert G. Kobylarz, and Guy G. Lavignera, for respondent. SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Judge: This case has been the subject of three prior opinions of this Court,2 the last of which held that Anna 1 This opinion supplements a previously released opinion: Friedman v. Commissioner, T.C. Memo. 1993-549. 2 Friedman v. Commissioner, 97 T.C. 606 (1991), concerning (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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