Court of Appeals for the Sixth Circuit November 19, 2001, 99-2239, 99-2257 (Walter L. Gross, Jr. And Barbara H. Gross (99-2239) Calvin C. Linnemann and Patricia G. Linnemann (99-2257) v. Commissioner of Internal Revenue)

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CLAY, J., announced the judgment of the court and delivered an opinion, in which DAUGHTREY, J., and COHN, D.J., concurred except as to Part II.B.l. COHN, D.J. (pp. 351-56), delivered a separate opinion, in which DAUGHTREY, J. concurred, which constitutes the opinion of the court on the issue addressed in Part II.B.l.

OPINION

CLAY, Circuit Judge.

Taxpayers, Walter L. and Barbara H. Gross, Jr.