116 T.C. 356 (T.C. 2001), 18483-99, Rochelle v. Commissioner of Internal Revenue

Citation: 116 T.C. 356, 116 T.C. No. 26

Opinion Judge: VASQUEZ, JUDGE:

Party Name: JAMES A. ROCHELLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: Lawrence R. Jones, Jr., for petitioner. Denise G. Dengler, for respondent.

Judge Panel: COLVIN, J., agrees with this dissenting opinion. Vasquez, Juan F., opinion; Beghe, Renato, concurring; Chabot, Herbert L., dissenting; Swift, Stephen J., dissenting; Foley, Maurice B., dissenting WELLS, COHEN, GERBER, RUWE, WHALEN, HALPERN, BEGHE, LARO, and THORNTON, JJ., agree with this majority...

Case Date: May 24, 2001

Court: U.S. Tax Court