T.C. Memo. 2003-262 UNITED STATES TAX COURT MERI R. AND WILLIAM R. KAUFMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6819-98. Filed September 9, 2003. Meri R. Kaufman and William R. Kaufman, pro sese. Frank W. Louis, for respondent. MEMORANDUM OPINION WHERRY, Judge: This case is before the Court on respondent’s motion for partial summary judgment pursuant to Rule 121. Respondent determined Federal income tax deficiencies with respect to petitioners’ 1993, 1994, and 1995 taxable calendar years of $6,546, $11,577, and $18,226, respectively. Respondent further determined that petitioner Meri R. Kaufman (Ms. Kaufman)Page: 1 2 3 4 5 6 7 8 9 10 Next
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