109 F.3d 56 (1st Cir. 1997), 96-1730, Bergersen v. C.I.R.

Citation: 109 F.3d 56

Party Name: Earl O. BERGERSEN and Evelyn K. Bergersen, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Case Date: March 21, 1997

Court: U.S. Court of Appeals — First Circuit