Legal Opinion

Fisher v. Commissioner

Court of Appeals for the First Circuit

Decided August 20, 1993No. 92-2457Published

1Opinion of the Court

USCA1 Opinion

August 20, 1993

[NOT FOR PUBLICATION]

UNITED STATES COURT OF APPEALS

FOR THE FIRST CIRCUIT

____________________

No. 92-2457

JOHN S. AND LORRAINE M. FISHER,

Petitioners, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent, Appellee.

____________________

APPEAL FROM THE UNITED STATES TAX COURT

[Hon. Lawrence Wright, U.S. Tax Court Judge]

____________________

____________________

Before

Breyer, Chief Judge,

___________

Selya and Stahl, Circuit Judges.

______________

____________________

John S. Fisher and Lorraine M. Fisher on brief pro se.

______________ __________________

Michael L. Paup, Acting…

2Cases cited4 opinions

  1. Dale K. And Donna L. Sandvall v. Commissioner Internal Revenue, Dale K. And Donna L. Sandvall v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
  2. William E. Neely and Irene R. Neely v. United StatesCourt of Appeals for the Ninth Circuit · 1985
  3. Trappey v. CommissionerUnited States Tax Court · 1960
  4. Carlins v. CommissionerUnited States Tax Court · 1988

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