Court: United States Tax Court
Filed: Mar. 31, 1993
Judges: COHEN,SHIELDS,CLAPP,SWIFT,JACOBS,WRIGHT,PARR,COLVIN,HALPERN,BEGHE,CHIECHI,LARO,HAMBLEN,RUWE,CHABOT,GERBER
Attorneys: For petitioners: Dennis N. Brager and Jackson D. Hamilton . For respondent: Debra K. Estrem .
Number: Docket Nos. 30296-87, 20081-88, 20130-88, 820-91, 24514-91, 30440-91