Barry S. Michelson - Page 10

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               97 T.C. 339, 345 (1991).  The situation is not an                      
               unfamiliar one, and has been before us in a variety of                 
               other circumstances.  Cf., e.g., White v. Commissioner,                
               72 T.C. 1126, 1130-1134 (1979); Hosking v.                             
               Commissioner, 62 T.C. 635, 642-644 (1974); and a number                
               of memorandum opinions cited in Berry v. Commissioner,                 
               supra at 345 n.7.                                                      
          Id. at 480.                                                                 
               Since, as we have already concluded above, neither Barry nor           
          Shelley is entitled to a refund in these cases,                             
                                       Decisions will be entered                      
                                for respondent.                                       






























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