Court of Appeals for the Tenth Circuit July 7, 2003, Docket 01-9009, 01-9010, 01-9011 (Katz v. Commissioner)

combined-opinion

F I L E D

United States Court of Appeals

Tenth Circuit

PUBLISH

JUL 7 2003

UNITED STATES COURT OF APPEALS

PATRICK FISHER

Clerk

TENTH CIRCUIT

ARON B. KATZ and PHYLLIS A.

KATZ,

Petitioners-Appellants,

v. Nos. 01-9009, 01-9010, 01-9011

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee.

APPEAL FROM THE UNITED STATES TAX COURT

(T.C. Nos. 181-98, 460-96, 780-97)

Andrew M.