Court: United States Tax Court
Filed: Feb. 09, 1993
Judges: RUWE,HAMBLEN,CHABOT,SHIELDS,COHEN,CLAPP,SWIFT,GERBER,WRIGHT,PARR,WELLS,COLVIN,BEGHE,CHIECHI,LARO,BEGHE,WHALEN
Attorneys: For petitioners: Thomas J. Utaski and Ljubomir Nacev . For respondent: Roderick H. Fillinger .
Number: Docket No. 3386-91