Alexander v. IRS

USCA1 Opinion

UNITED STATES COURT OF APPEALS

FOR THE FIRST CIRCUIT

____________________

No. 95-1451

J. KENNETH ALEXANDER AND JOANNE M. ALEXANDER,

Petitioners - Appellants,

v.

INTERNAL REVENUE SERVICE OF

THE UNITED STATES OF AMERICA,

Respondent - Appellee.

____________________

ON APPEAL FROM A DECISION OF

THE UNITED STATES TAX COURT

____________________

Before

Torruella, Chief Judge, ___________

Aldrich and Coffin, Senior Circuit Judges. _____________________

_____________________

Philip J. Ryan, with whom Ryan, Martin, Costello, Leiter, _______________ ________________________________

Steiger & Cass, P.C. was on…