Leslie R. Foster and Mattie J. Foster, et al. - Page 1

                                 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.                

               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

Last modified: May 25, 2011