United States Tax Court October 11, 2001, No. 5386-00; No. 8504-00 (YATES v. COMMISSIONER)

Also known as

United States · · · 11-10-2001

T.C. Memo. 2001-280

UNITED STATES TAX COURT

CHARLES E. AND JACQUELYN YATES, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket Nos. 5386-00, 8504-00. Filed October 11, 2001.

Bruce M. Reynolds and Ashley W. Ward, for petitioners.

Michael D. Zima, for respondent.

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