Court: United States Tax Court
Filed: Mar. 22, 2002
Judges: "Chabot, Herbert L."
Attorneys: A. Duane Webber and Andrew P. Crousore , for petitioners. Michael R. Cooper, William R. Davis, Jr., Gregory M. Hahn , and Virginia L. Hamilton , for respondent.
Number: No. 2433-99; No. 2434-99