100 T.C. 124 (1993), 5617-90, Kovacs v. C.I.R.

Citation: 100 T.C. 124

Opinion Judge: RUWE, Judge:

Party Name: Rosemary S. KOVACS, et al.,[1] Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Attorney: Dan A. Darnell and Robert B. Pierce, for petitioners. Lynn M. Brimer, for respondent.

Judge Panel: HAMBLEN, PARKER, SHIELDS, COHEN, CLAPP, SWIFT, GERBER, WRIGHT, PARR, WELLS, CHIECHI, and LARO, JJ., agree with the majority opinion. JACOBS, J., concurs in the result only. CHABOT, J., dissents. HALPERN, Judge, dissenting. WHALEN, J., agrees with this dissenting opinion. BEGHE, Judge, dissenting:...

Case Date: February 24, 1993

Court: U.S. Tax Court