118 T.C. 494 (T.C. 2002), 1940-01, Ewing v. Commissioner of Internal Revenue

Citation: 118 T.C. 494, 118 T.C. No. 31

Opinion Judge: RUWE, Judge:

Party Name: GWENDOLYN A. EWING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: Karen L. Hawkins, for petitioner. Thomas M. Rohall, for respondent.

Judge Panel: Ruwe, Robert P., opinion; Laro, David, dissent; Thornton, Michael B., dissent WELLS, COHEN, SWIFT, GERBER, HALPERN, BEGHE, CHIECHI, and GALE, JJ., agree with this majority opinion. THORNTON, J., dissents. LARO, J., dissenting: WHALEN and FOLEY, JJ., agree with this dissenting opinion.

Case Date: May 31, 2002

Court: U.S. Tax Court