Bergersen v. Commissioner

USCA1 Opinion

UNITED STATES COURT OF APPEALS

FOR THE FIRST CIRCUIT

____________________

No. 96-1730

EARL O. BERGERSEN and EVELYN K. BERGERSEN,

Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent.

____________________

APPEAL FROM A DECISION OF THE UNITED STATES TAX COURT

[Hon. Edna G. Parker, Judge] _____

____________________

Before

Selya, Circuit Judge, _____________

Bownes, Senior Circuit Judge, ____________________

and Boudin, Circuit Judge. _____________

____________________

James M. O'Brien with whom Baker & McKenzie was on briefs for ________________ _________________

petitioners.

Jonathan S. Cohen…