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BARLOW v. C.I.R.

No. 01-1161.

301 F.3d 714 (2002)

Myron BARLOW and Arlene Barlow, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed August 21, 2002.

Attorney(s) appearing for the Case

Neal Nusholtz (argued and briefed), Noveck & Nusholtz, Bingham Farms, MI, for Petitioners-Appellants.

Bruce R. Ellisen (briefed), Laurie Snyder (argued and briefed), United States Department of Justice, Appellate Section Tax Division, Washington, D.C., for Respondent-Appellee.

Before SILER and CLAY, Circuit Judges; OBERDORFER, District Judge.

OPINION

CLAY, Circuit Judge.

Petitioners, Myron Barlow and his wife Arlene Barlow, appeal from the orders entered by the United States Tax Court on November 22, 2000, for Tax Court docket numbers 6393-95 and 6394-95, and from the orders entered on December 11, 2000, for Tax Court docket numbers 4651-95 and 4652-95, in these four tax cases consolidated for purposes of appeal. This case is one in a series of cases...

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