134 T.C. 34 (T.C. 2010), 6402-06, O'Donnabhain v. Commissioner of Internal Revenue
Citation:
134 T.C. 34, 134 T.C. No. 4
Opinion Judge:
GALE, Judge:
Party Name:
RHIANNON G. O'DONNABHAIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Attorney:
Karen L. Loewy, Bennett H. Klein, Jennifer L. Levi, William E. Halmkin, David J. Nagle, and Amy E. Sheridan, for petitioner. Mary P. Hamilton, John R. Mikalchus, Erika B. Cormier, and Molly H. Donohue, for respondent.
Judge Panel:
Gale, Joseph H. COLVIN, COHEN, THORNTON, MARVEL, WHERRY, PARIS, and MORRISON, JJ., agree with this majority opinion. HALPERN, HOLMES, GOEKE, FOLEY, GUSTAFSON HALPERN, J ., concurring: HOLMES, J ., concurring: GOEKE, J., agrees with this concurring opinion. GOEKE, J ., concurring HOLMES, J., agree...