100 T.C. 93 (1993), 3386-91, Horton v. C.I.R.

Citation: 100 T.C. 93

Opinion Judge: RUWE, Judge:

Party Name: Ernest and Mary C. HORTON, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Attorney: Thomas J. Utaski, Cincinnati, OH, and Ljubomir Nacev, Highland Heights, KY for petitioners. Roderick H. Fillinger, Cincinnati, OH, for respondent.

Judge Panel: HAMBLEN, CHABOT, PARKER, SHIELDS, COHEN, CLAPP, SWIFT, GERBER, WRIGHT, PARR, WELLS, COLVIN, BEGHE, CHIECHI and LARO, JJ., agree with the majority opinion.BEGHE, Judge, concurring: WHALEN, Judge, dissenting:

Case Date: February 09, 1993

Court: U.S. Tax Court