Essay on Case for Minister

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10/16/2015

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Checkpoint Contents Federal Library Federal Source Materials Federal Tax Decisions American Federal Tax Reports American Federal Tax Reports (Prior Years) 1995 AFTR 2d Vol. 76 76 AFTR 2d 95­5815 ­ 76 AFTR 2d 95­5724 (60 F3d 833) WEBER v. COMM., 76 AFTR 2d 95­5782 (60 F3d 1104), Code Sec(s) 62; 3401,
(CA4), 7/31/1995

American Federal Tax Reports

WEBER v. COMM., Cite as 76 AFTR 2d 95­5782 (60 F3d
1104), Code Sec(s) 62; 3401, (CA4), 7/31/1995
Michael D. WEBER; Barbara L. WEBER, PETITIONERS­APPELLANTS v. COMMISSIONER of the Internal Revenue Service, RESPONDENT­APPELLEE.

Case Information:
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Witwer, Jr., Brian M. Waldron and
Daniel G. Musca, Witwer, Poltrock & Giampietro, Chicago, Ill., and Mary K. Logan and David
A. Ullrich, Evanston, Ill., Attys. for Appellants.
Kenneth L. Greene, Loretta C. Argrett, Gary R. Allen and John A. Dudeck, Jr., Dept. of
Justice, Wash., D.C., Attys. for Appellee.
On Appeal from the United States Tax Court.
Before WIDENER and HALL, Circuit Judges, and SPROUSE, Senior Circuit Judge.
Affirmed by published per curiam opinion. Judge Widener wrote a dissenting opinion.
Judge: PER CURIAM:
[1] Michael D. and Barbara L. Weber appeal a final order of the Tax Court, which upheld a notice of deficiency issued to them by the Commissioner of Internal Revenue. After considering the briefs and [pg. 95­5783] arguments of the parties, we affirm the judgment of the Tax Court for the reasons stated in its memorandum [sic] opinion, which we adopt as our own and reproduce in the appendix below. Weber v. Commissioner of Internal Revenue,
103 T.C. 378 (1994).

Affirmed
DAWSON, Judge:
This case was assigned to Special Trial Judge John J. Pajak pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal
Revenue Code in effect for the year in issue. All Rule references are to the Tax Court Rules of Practice and Procedure. The Court agrees with and adopts the Special Trial Judge's opinion, which is set forth below.

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