101 T.C. 196 (1993), 3984-92, Rath v. C.I.R.

Citation: 101 T.C. 196

Opinion Judge: HAMBLEN, Chief Judge:

Party Name: Virgil D. RATH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. James R. SANGER and Marjorie F. Sanger, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Attorney: Timothy G. Schally, Milwaukee, WI, for petitioners. Mark J. Miller, Miami, FL, for respondent.

Case Date: September 08, 1993

Court: U.S. Tax Court