85 T.C. 56 (1985), 29514-81, Lio v. C.I.R

Citation: 85 T.C. 56

Opinion Judge: SIMPSON, JUDGE:

Party Name: PETER J. LIO and CATHERINE A. LIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent DAVID H. ORTH and BARBARA A. ORTH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: PAUL C. ARSHONSKY, MICHAEL A. SANDBERG, and STEVEN S. BROWN, for the petitioners. JUDY JACOBS, for the respondent.

Case Date: July 24, 1985

Court: U.S. Tax Court