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Wagner v. C.I.R.

filed: July 14, 1994.

JOHN T. & DELORES K. WAGNER
v.
COMMISSIONER OF INTERNAL REVENUE SERVICE; ANTHONY A. & KAREN M. MARTINO V. COMMISSIONER OF INTERNAL REVENUE SERVICE; RUSSELL E. & FRANCES L. FITZGERALD V. COMMISSIONER OF INTERNAL REVENUE SERVICE; DANIEL & SALLY RHODE V. COMMISSIONER OF INTERNAL REVENUE SERVICE; BRUCE M. & LISA R. GINSBURG V. COMMISSIONER OF INTERNAL REVENUE SERVICE; MARK A. & RITA J. BLATT V. COMMISSIONER OF INTERNAL REVENUE SERVICE; ELLIS L. & SIVIA V. ELGART V. COMMISSIONER OF INTERNAL REVENUE SERVICE; JOHN T. WAGNER; DELORES K. WAGNER; ANTHONY A. MARTINO; KAREN M. MARTINO; RUSSELL E. FITZGERALD; FRANCES L. FITZGERALD; DANIEL RHODE; SALLY RHODE; BRUCE M. GINSBURG; LISA R. GINSBURG; MARK A. BLATT; RITA J. BLATT; ELLIS L. ELGART; SIVIA V. ELGART, APPELLANTS; EDGAR B. WILSON; MARY B. WILSON, APPELLANTS V. COMMISSIONER OF INTERNAL REVENUE SERVICE; ALEXANDER WEINTROB; AUDREY WEINTROB, APPELLANTS V. COMMISSIONER OF INTERNAL REVENUE SERVICE; HERBERT KASPER; SANDRA KASPER, APPELLANTS V. COMMISSIONER OF INTERNAL REVENUE; STEPHAN WEISS; DONNA KARAN, APPELLANTS V. COMMISSIONER OF INTERNAL REVENUE; GARY FORMAN; MARSHA FORMAN, APPELLANTS V. COMMISSIONER OF INTERNAL REVENUE; EDWARD BERNSTEIN; JENNIE BERNSTEIN, APPELLANTS V. COMMISSIONER OF INTERNAL REVENUE



On Appeal from the United States Tax Court. Nos. 88-18421, 88-18422, 88-18537, 88-18711, 88-18774, 88-18775, 89-08540, 88-18712, 88-16275, 88-18401, 88-18423, 88-18710, 88-17283. Tax Court Judge: Hon Theodore Tannenwald, Jr.

Before: Sloviter, Chief Judge, Roth, Circuit Judge, and Pollak,*fn* District Judge

Author: Sloviter

Remanded and ...


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