113 T.C. 449 (T.C. 1999), 14449-98, Kerr v. Commissioner of Internal Revenue

Citation: 113 T.C. 449, 113 T.C. No. 30

Opinion Judge: JACOBS, JUDGE:

Party Name: BAINE P. AND MILDRED C. KERR, DONORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: John W. Porter, for petitioners. Lillian D. Brigman and John D. Maceachen, for respondent.

Judge Panel: Jacobs, Julian I.

Case Date: December 23, 1999

Court: U.S. Tax Court