53 T.C. 207 (1969), 3228-67, Moradian v. Commissioner of Internal Revenue

Citation: 53 T.C. 207

Opinion Judge: FAY, Judge:

Party Name: EDWARD A. MORADIAN AND GEORGIA MORADIAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: George F. Belyea, for the petitioners. Jeffrey E. Boly, for the respondent.

Judge Panel: SCOTT, J., dissenting: TIETJENS, J., agrees with this dissent. TANNENWALD, J., dissenting DRENNEN, RAUM, and ATKINS, JJ., agree with this dissent.

Case Date: Wednesday November 12, 1969

Court: U.S. Tax Court