GOODWIN, Judge:
Two decisions of the Tax Court are combined for review. Taxpayers Harlan and Imogene Baxter seek to reverse a decision in favor of the Commissioner, and Taxpayers Lovell and Eva Proby seek to sustain a decision in their favor against the Commissioner. The Commissioner seeks review of the Proby decision only by way of a protective petition, i. e., asking reversal of Proby only if the Baxter decision is reversed.
The facts, substantially as found...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
