T.C. Memo. 2000-186
UNITED STATES TAX COURT
VIRGINIA M. MARTEN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
DAVID E. AND DONNA P. LANE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 3401-97, 16223-97. Filed June 27, 2000.
Woodford G. Rowland, for petitioner in docket No. 3401-97.
John E. Cassinat, for petitioners in docket No. 16223-97.
Christian A. Speck, for respondent.
MEMORANDUM OPINION
VASQUEZ, Judge: This case is before the Court on
petitioners David E. and Donna P. Lane's (petitioners) motion for
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Last modified: May 25, 2011