Court of Appeals for the Tenth Circuit December 23, 1996, 95-9020, 95-9021 (Stansbury v. Commissioner)

Also known as

United States · · · 23-12-1996

PUBLISH

UNITED STATES COURT OF APPEALS

Filed 12/23/96

TENTH CIRCUIT

LELAND STANSBURY, DORIS E.

STANSBURY,

Petitioners,

v.

Nos. 95-9020, 95-9021

COMMISSIONER OF INTERNAL

REVENUE,

Respondent.

APPEAL FROM THE UNITED STATES TAX COURT

(T.C. Nos. 7026-92, 7025-92)

Randall M. Willard, Willard & Pharris, P.C., Fort Collins, Colorado, for petitioners.

Annette M. Wietecha (Bruce R. Ellison, Marion E.M.

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