53 T.C. 365 (1969), 3095-68, Roubik v. Commissioner of Internal Revenue

Citation: 53 T.C. 365

Opinion Judge: TIETJENS, Judge:

Party Name: JEROME J. ROUBIK AND JOAN M. ROUBIK, ET AL.,[1] PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Louis Maier and Henry J. Gefke, for the petitioners. Gerald P. Moran, for the respondent.

Judge Panel: TANNENWALD, J., concurring: RAUM, FORRESTER, FAY, FEATHERSTON, IRWIN, STERRETT, AND QUEALY, JJ., agree with this concurring opinion.

Case Date: December 03, 1969

Court: U.S. Tax Court