Robert Griffin and Julia Griffin - Page 1

                                 T.C. Memo. 2004-64                                   


                               UNITED STATES TAX COURT                                


                  ROBERT GRIFFIN AND JULIA GRIFFIN, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent*                     


               Docket No. 7315-00.           Filed March 11, 2004.                    

               James Allen Brown, for petitioners.                                    
               H. Elizabeth Downs, for respondent.                                    


                           SUPPLEMENTAL MEMORANDUM OPINION                            

               THORNTON, Judge:  This case is before this Court on remand             
          from the U.S. Court of Appeals for the Eighth Circuit for further           
          consideration consistent with its opinion in Griffin v.                     
          Commissioner, 315 F.3d 1017 (8th Cir. 2003), vacating and                   


               * This Memorandum Opinion supplements our previously filed             
          opinion in Griffin v. Commissioner, T.C. Memo. 2002-6, vacated              
          and remanded 315 F.3d 1017 (8th Cir. 2003).                                 




Page:   1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011