225 F.3d 103 (1st Cir. 2000), 00-1078, Sidell v. Comm'r of Internal Revenue

Citation: 225 F.3d 103

Party Name: CHESTER F. SIDELL AND FAYE L. SIDELL, PETITIONERS, APPELLANTS, V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, APPELLEE.

Case Date: September 22, 2000

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

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225 F.3d 103 (1st Cir. 2000), 00-1078, Sidell v. Comm'r of Internal Revenue

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