Schrum v. Commissioner

JAKE Z. SCHRUM AND RUBY E. SCHRUM, DANNIE L. SCHRUM AND JEANETTE V. SCHRUM, AND DONALD L. MOORE AND JUDITH A. MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent *

Schrum v. Commissioner

Docket No. 4859-91

United States Tax Court

T.C. Memo 1995-103; 1995 Tax Ct. Memo LEXIS 104; 69 T.C.M. (CCH) 2062;

March 13, 1995, Filed

Decision will be entered under Rule 155.

For petitioners: Donald L. Moore.

For respondent: Scott Anderson.

WELLS

WELLS

SUPPLEMENTAL MEMORANDUM OPINION

WELLS, Judge: The instant case is before us on remand from the United States Court of Appeals for the Fourth Circuit. In…