- 9 - T.C. Memo. 1997-126; Alexander v. Commissioner, T.C. Memo. 1995-51, affd. 72 F.3d 938, 946-947 (1st Cir. 1995). We have considered all arguments by petitioners for a contrary holding, and, to the extent not mentioned above, find them to be without merit. To reflect concessions by respondent, Decision will be entered under Rule 155.Page: Previous 1 2 3 4 5 6 7 8 9
Last modified: May 25, 2011