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HORTON v. COMMISSIONER OF INTERNAL REVENUE

No. 93-1928.

33 F.3d 625 (1994)

Ernest and Mary C. HORTON, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided August 29, 1994.

Attorney(s) appearing for the Case

Thomas J. Utaski (briefed), Cincinnati, OH, Ljubomir Nacev (argued and briefed), Ft. Thomas, KY, for petitioners-appellees.

David L. Jordan, I.R.S., Office of Chief Counsel, Michael L. Paup, Kenneth L. Greene, Edward T. Perelmuter (argued), Gary R. Allen, Acting Chief (briefed), U.S. Dept. of Justice, Appellate Section Tax Div., Washington, DC, for respondent-appellant.

Before: KENNEDY and SILER, Circuit Judges; and BROWN, Senior Circuit Judge.

BAILEY BROWN, Senior Circuit Judge, delivered the opinion of the court, in which SILER, Circuit Judge, joined. KENNEDY, Circuit Judge (pp. 632-33), delivered a separate dissenting opinion.

BAILEY BROWN, Senior Circuit Judge.

Appellant Commissioner of Internal Revenue ("the Commissioner") appeals from a Tax Court decision in favor of Appellees Ernest and Mary C. Horton ("the Hortons" or "the Taxpayers") which held that the Hortons were entitled to exclude from...

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