Court: United States Tax Court
Filed: Nov. 18, 2013
Judges: BUCH,THORNTON,VASQUEZ,GALE,WHERRY,KROUPA,HOLMES,PARIS,KERRIGAN,LAUBER,FOLEY,GUSTAFSON,HALPERN,GOEKE,MORRISON,COLVIN
Attorneys: Andrew R. Roberson , Roger J. Jones , and Patty C. Liu , for petitioners. 1 An amicus curiae brief was filed by Carlton M. Smith as attorney for the Cardozo Tax Clinic. Michael T. Shelton and Lauren N. Hood , for respondent.
Number: Docket No. 2633-11.