Get the Ohsman . TCM - U.S. Tax Court - ustaxcourt

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T. C. Memo. 2011-98 UNITED STATES TAX COURT MICHAEL S. AND PAMELA S. OHSMAN Petitioners v. COMMISSIONER OF INTERNAL REVENUE Respondent Docket No. 23756-08. -6represented in substance excess contributions to petitioner s Respondent has amended his recharacterization of the argues that the Transaction represents a distribution from Ohsman to petitioner followed by petitioner s contribution of the proceeds to his...
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