T.C. Memo. 1998-71 UNITED STATES TAX COURT PHILIP D. AND ELEANOR G. WINN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent * DAVID A. AND LOUISE A. GITLITZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5358-96, 5359-96. Filed February 19, 1998. Darrell D. Hallett, Larry N. Johnson, Robert J. Chicoine, and John M. Colvin, for petitioners. Keith G. Medleau, for respondent. * This opinion replaces the prior opinion of this Court in these cases, Winn v. Commissioner, T.C. Memo. 1997-286, which is hereby withdrawn.Page: 1 2 3 4 Next
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