Delaney v. IRS

USCA1 Opinion

UNITED STATES COURT OF APPEALS

FOR THE FIRST CIRCUIT

____________________

No. 95-2066

JOSEPH P. DELANEY and

JANE H. DELANEY,

Petitioners, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent, Appellee.

____________________

ON APPEAL FROM A DECISION OF THE

UNITED STATES TAX COURT

[Hon. Thomas B. Wells, U.S. Tax Court Judge] ____________________

____________________

Before

Torruella, Chief Judge, ___________

Cyr and Lynch, Circuit Judges. ______________

____________________

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

Holden &…