119 T.C. 44 (T.C. 2002), 9574-99, Robinson v. Commissioner of Internal Revenue
Citation:
119 T.C. 44, 119 T.C. No. 4
Opinion Judge:
CHABOT, Judge:
Party Name:
EDWARD A. ROBINSON III AND DIANA R. ROBINSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Attorney:
Charles B. Sklar, for petitioners. Joseph Ineich, for respondent.
Judge Panel:
Chabot, Herbert L., opinion; Ruwe, Robert P., concurrence; Thornton, Michael B., concurrence; Swift, Stephen J., dissent; Vasquez, Juan F., dissent COHEN, WHALEN, HALPERN, BEGHE, and MARVEL, JJ., agree with the majority opinion. GERBER, CHIECHI, and GALE, JJ., concur. FOLEY, J. CONCUR BY: RUWE; T...