T.C. Memo. 1997-451
UNITED STATES TAX COURT
ROBERT D. GROSSMAN, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket Nos. 20526-90, 14364-91. Filed October 1, 1997.
Petitioner (P) claims that two of the concessions
that the Commissioner made in P's wife's (W's) dockets
are applicable to P's dockets for purposes of the Rule
155 computations in his dockets.
Held: The concessions that the Commissioner made
in W's dockets are not applicable to P's dockets.
Robert D. Grossman, Jr., pro se.
Stephen L. Braga, Eric F. Horvitz, and Miriam L. Fisher,1
* This opinion supplements our previously filed Memorandum
Findings of Fact and Opinion in Grossman v. Commissioner, T.C.
Memo. 1996-452, filed Oct. 7, 1996.
1 Miriam L. Fisher was given leave to withdraw as counsel
in these dockets after petitioner’s first memorandum of law was
filed and did not have any responsibility for petitioner’s final
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