T.C. Memo. 1996-327
UNITED STATES TAX COURT
PHILIP H. FRIEDMAN AND ANNA FRIEDMAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 7359-90. Filed July 17, 1996.
Jay J. Freireich, for petitioners.
Susan G. Lewis, for respondent.
SUPPLEMENTAL MEMORANDUM OPINION
GERBER, Judge: This case has been the subject of four prior
opinions of this Court,1 the last of which held that Anna
* This opinion supplements a previously released opinion:
Friedman v. Commissioner, T.C. Memo. 1995-576.
1 Friedman v. Commissioner, 97 T.C. 606 (1991), concerning
whether "grossly erroneous items", within the meaning of sec.
6013(e)(1)(B), could have been contained on a refund claim, Form
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