118 T.C. 1 (T.C. 2002), 1287-00, Allen v. Commissioner of Internal Revenue

Citation: 118 T.C. 1, 118 T.C. No. 1

Opinion Judge: LARO, Judge:

Party Name: CHARLES C. ALLEN, III AND BARBARA N. ALLEN, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: Robert H. Kapp and John S. Stanton, for petitioners. David R. Ferguson, for respondent.

Judge Panel: Laro, David

Case Date: January 04, 2002

Court: U.S. Tax Court