93 T.C. 572 (1989), 7386-86, Sargent v. C.I.R.

Citation: 93 T.C. 572

Opinion Judge: TANNENWALD , JUDGE:

Party Name: GARY A. SARGENT and JANICE B. SARGENT, ET AL.,[1] Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: John W. Hughes, for the petitioners. Sharon Katz-Pearlman and William R. Davis, Jr., for the respondent.

Judge Panel: CHABOT, PARKER, COHEN, SWIFT, JACOBS, GERBER, WRIGHT, PARR, WILLIAMS, RUWE, WHALEN, and COLVIN, JJ., agree with the majority opinion. WELLS, J., DISSENTING:

Case Date: November 13, 1989

Court: U.S. Tax Court