52 T.C. 394 (1969), 861-65, Coupe v. Commissioner of Internal Revenue

Citation: 52 T.C. 394

Opinion Judge: FORRESTER, Judge:

Party Name: LESLIE Q. COUPE AND MAYBELLE COUPE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Lee M. Galloway, for the petitioners. Gordon B. Cutler, for the respondent.

Judge Panel: DRENNEN, J., dissents. SIMPSON, J., concurring: RAUM, J., dissenting: TIETJENS and WITHEY, JJ., agree with this dissent.

Case Date: June 11, 1969

Court: U.S. Tax Court