Rozpad v. Commissioner

USCA1 Opinion

United States Court of Appeals

For the First Circuit

No. 98-1254

JOSEPH S. ROZPAD AND KATHLEEN M. ROZPAD,

Petitioners, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent, Appellee.

____________________

No. 98-1269

FLORIANO DIBIASIO AND ANGELA DIBIASIO,

Petitioners, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent, Appellee.

APPEALS FROM THE UNITED STATES TAX COURT

[Hon. Maurice B. Foley, Judge]

Before

Selya, Boudin and Lipez, Circuit Judges.

Justin S. Holden, with whom Kimberly L. O'Brien and Justin S.

Holden & Associates, Inc., were on brief, for appellants.

Regina S. Moriarty,…