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ALEXANDER v. I.R.S.

No. 95-1451.

72 F.3d 938 (1995)

J. Kenneth ALEXANDER and Joanne M. Alexander, Petitioners-Appellants, v. INTERNAL REVENUE SERVICE of the United States of America, Respondent-Appellee.

United States Court of Appeals, First Circuit.

Decided December 22, 1995.

Attorney(s) appearing for the Case

Philip J. Ryan, with whom Ryan, Martin, Costello, Leiter, Steiger & Cass, P.C., Springfield, MA, was on brief for appellants.

William J. Patton, Tax Division, Department of Justice, Loretta C. Argrett, Assistant Attorney General, Gary R. Allen, and Richard Farber, Tax Division, Department of Justice, were on brief for appellee.

Before TORRUELLA, Chief Judge, ALDRICH and COFFIN, Senior Circuit Judges.

TORRUELLA, Chief Judge.

Respondent-Appellee, the Commissioner of Internal Revenue (the "Commissioner"), determined a deficiency of $57,441 in the 1989 Federal income tax filed by J. Kenneth Alexander (the "Taxpayer") and Joanne M. Alexander (together, the "Appellants" or the "Petitioners"). The Tax Court upheld the Commissioner's determination and the Petitioners now seek review of that decision. For the reasons stated below, we affirm.

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