T.C. Memo. 2002-162
UNITED STATES TAX COURT
LUCIAN T. BALDWIN, III, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
LUCIAN T. BALDWIN, III AND TERESA M. BALDWIN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 18739-95, 24410-95. Filed June 26, 2002.
Arnold A. Pagniucci, Paul D. Carman, Steven A. Miller,
Austin L. Hirsch, and Henry Pietrkowski, for petitioner Lucian T.
Baldwin III.
John J. Morrison, for petitioner Teresa M. Baldwin.
Marjory A. Gilbert, Catherine Thayer, and Claire McKenzie,
for respondent.
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Last modified: May 25, 2011