Allen v. Commissioner

DONALD W. & RUTH S. ALLEN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Allen v. Commissioner

Docket Nos. 19865-87, 3222-88, 13810-88

United States Tax Court

T.C. Memo 1991-452; 1991 Tax Ct. Memo LEXIS 501; 62 T.C.M. (CCH) 741; T.C.M. (RIA) 91452;

September 18, 1991, Filed

Decisions will be entered under Rule 155.

Dixon R. Rich and Dixon R. Rich, Jr., for the petitioners.

Carmino J. Santaniello and Joseph F. Long, for the respondent.

DAWSON, Judge. PANUTHOS, Special Trial Judge.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

These cases were assigned to Special Trial Judge Peter…