Mark Kerman, et al v. CIR

Filing

OPINION and JUDGMENT filed: The judgment of the tax court is AFFIRMED. Decision for publication. Raymond M. Kethledge and Helene N. White, Circuit Judges; and Thomas L. Ludington, U.S. District Judge for the Eastern District of Michigan, sitting by designation.

Case: 11-1822

Document: 006111646744

Filed: 04/08/2013

Page: 1

UNITED STATES COURT OF APPEALS
FOR THE SIXTH CIRCUIT
No. 11-1822
MARK L. KERMAN and LUCY M. KERMAN,
Petitioners - Appellants,

FILED
Apr 08, 2013
DEBORAH S. HUNT, Clerk

v.
COMMISSIONER OF INTERNAL REVENUE,
Respondents - Appellees.
Before: KETHLEDGE and WHITE, Circuit Judges; LUDINGTON, District Judge.
JUDGMENT
On Appeal from the United States Tax Court.
THIS CAUSE was heard on the record from the district court and was argued by counsel.
IN CONSIDERATION WHEREOF, it is ORDERED that the judgment of the tax court
is AFFIRMED.
ENTERED BY ORDER OF THE COURT

Deborah S. Hunt, Clerk