53 T.C. 269 (1969), 290-68, Michaels v. Commissioner of Internal Revenue

Citation: 53 T.C. 269

Opinion Judge: RAUM, Judge:

Party Name: EMIL J. MICHAELS AND DELORES E. MICHAELS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Emil J. Michaels, pro se. Michael Pargament, for the respondent.

Case Date: November 18, 1969

Court: U.S. Tax Court