- 20 -
To reflect the foregoing,
Decision will be entered
under Rule 155.
11(...continued)
would concede the instant case." Petitioners' argument is
without merit. Whether we rule for petitioners or respondent in
the instant case, petitioners will have treatment different from
other similarly situated taxpayers. Compare Golsen v.
Commissioner, 54 T.C. 742 (1970), affd. 445 F.2d 985 (10th Cir.
1971) (Golsen doctrine established) with Lardas v. Commissioner,
99 T.C. 490 (1992).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
Last modified: May 25, 2011