Roe v. Commissioner

MARGARET L. ROE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Roe v. Commissioner

Docket Nos. 9918-83, 20902-83, 416-84, 2364-84, 17978-84.

United States Tax Court

T.C. Memo 1986-510; 1986 Tax Ct. Memo LEXIS 98; 52 T.C.M. (CCH) 778; T.C.M. (RIA) 86510;

October 8, 1986.

O. Jan Tyler and J. Duncan Webb, IV, for the petitioners.

George E. Gasper, Deborah A. Butlerand Rebecca W. Wolfe, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge: These consolidated cases were assigned to and heard by Special Trial Judge Joan Seitz Pate pursuant to…