T.C. Memo. 1996-276 UNITED STATES TAX COURT LESLIE R. FOSTER and MATTIE J. FOSTER, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 19932-94, 19934-94, Filed June 13, 1996. 10669-95. Leonard Lanny Leighton, for petitioners.2 Joni D. Larson, for respondent. MEMORANDUM OPINION TANNENWALD, Judge: Respondent determined the following deficiencies in the 1993 Federal income taxes of Leslie R. Foster 1 Cases of the following petitioners are consolidated herewith: Charles W. Payne and Carole B. Payne, docket No. 19934-94; and Wayne G. Smith and Marie Smith, docket No. 10669-95. 2 Brief amicus curiae was filed by Neil D. Kimmelfield, on behalf of Ball, Janik & Novack, who are counsel for other similarly situated taxpayers.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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