United States Tax Court February 17, 2012, Docket No. 26595-09 (Minihan v. Comm'r)

ANN MARIE MINIHAN, Petitioner, and JOHN J. MINIHAN, JR., Intervenor, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Minihan v. Comm'r Docket No. 26595-09 United States Tax Court 2012 U.S. Tax Ct. LEXIS 7; February 17, 2012, Decided Minihan v. Commissioner, 138 T.C. 1, 2012 U.S. Tax Ct. LEXIS 1 (Jan. 11, 2012) *7 For Petitioner: Roger M. Ritt, Wilmer, Cutler, Pickering & Etc., Boston, MA.