Court of Appeals for the Second Circuit August 28, 1986, 912, Docket 85-4189 (Jack Brown and Clara Brown v. Commissioner of Internal Revenue)

combined-opinion

799 F.2d 27 58 A.F.T.R.2d 86-5696, 86-2 USTC P 9661 Jack BROWN and Clara Brown, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 912, Docket 85-4189. United States Court of Appeals, Second Circuit. Argued March 12, 1986. Decided Aug. 28, 1986. Remo Tinti, New York City, for petitioners. Afrancis M. Allegra, Tax Div., Dept. of Justice, Washington, D.C., (Roger M.