Court: United States Tax Court
Filed: Jul. 23, 1986
Judges: Tannenwald
Attorneys: Matthew H. Ross and Leon C. Baker , for the petitioners. 1 Brief amicus curiae was filed by Martin Allen as attorney for the Computer Dealers & Lessors Association. To some extent, the brief of the amicus curiae and, to a greater extent, respondent's response thereto went beyond the record herein. Such extracurricular excursions were totally without effect on the Court's analysis and decision herein. Susan G. Lewis and Patricia H. Delzotti , for the respondent.
Number: Docket No. 7216-83