T.C. Memo. 2002-134
UNITED STATES TAX COURT
SAM ERVIN AND ELLA M. ERVIN, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22079-97, 22080-97, Filed May 30, 2002.
22081-97.
Thomas P. Ollinger, Jr., for petitioners.
Charles Pillitteri and Alan Friday, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined that petitioners are
liable for deficiencies in Federal income tax for 1994 as
follows:
1 The following cases were consolidated for trial,
briefing, and opinion: Alfred Hudson, docket No. 22080-97; and
Hawthorne Echols and Vivian H. Echols, docket No. 22081-97.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011