BROWN v. COMMISSIONER OF INTERNAL REVENUE, 85 T.C. 397 (1985)

BROWN v. COMMISSIONER OF INTERNAL REVENUE, 85 T.C. 397 (1985) DENNIS S. BROWN, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Nos. 29929-82, 2313-83, 3083-83, 3503-83.United States Tax Court. Filed December 18, 1985. On October 24, 1985, by order of Judge Perry Shields the opinion filed in this case on August 26, 1985, was withdrawn. […]

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PACKARD v. COMMISSIONER OF INTERNAL REVENUE, 85 T.C. 397 (1985)

PACKARD v. COMMISSIONER OF INTERNAL REVENUE, 85 T.C. 397 (1985) SUE B. PACKARD, A.K.A. VIRGINIA S. WAINWRIGHT, PETITIONER v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT.RICHARD A. WAINWRIGHT, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Nos. 23163-82, 24088-82.United States Tax Court. Filed September 5, 1985. Petitioners, then husband and wife, cash basis taxpayers, invested in a cattle-feeding program in […]

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