United States Tax Court October 3, 2002, No. 10609-00S; No. 13639-01S (EMANUEL v. COMMISSIONER)

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United States · · · 03-10-2002

T.C. Summary Opinion 2002-127

UNITED STATES TAX COURT

ROBERT AND MARTHA EMANUEL, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket Nos. 10609-00S, 13639-01S. Filed October 3, 2002.

Larry C. Fedro and Cara Pavalock (specially recognized), for

petitioners.

Timothy Maher, for respondent.

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