Ronald and Barbara Kimmich - Page 20




                                       - 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).                                                         





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