129 F.3d 321 (4th Cir. 1997), 96-2549, Powell v. C.I.R.

Citation: 129 F.3d 321

Party Name: Allan R. POWELL; Joan K. Powell, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Richard J. MONTGOMERY; Adele S. Montgomery, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Case Date: October 16, 1997

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