51 T.C. 306 (1968), 1881-67, Schmitz v. Commissioner of Internal Revenue
Citation:
51 T.C. 306
Opinion Judge:
FORRESTER, Judge:
Party Name:
J. LEONARD SCHMITZ AND ALICE SCHMITZ, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ALBERT H. THRONDSON AND DORIS G. THRONDSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
Attorney:
Richard Saveri and Stephen J. Schwartz, for the petitioners in docket No. 1881-67. Michael Traynor, for the petitioners in docket No. 1967-67. Robert M. Zimmerman, for the respondent.
Judge Panel:
RAUM, HOYT, IRWIN, and STERRETT, JJ., concur in the result. FAY, J., concurring: DRENNEN, J., dissenting: TIETJENS and TANNENWALD, JJ., agree with this dissent.
