54 T.C. 1448 (1970), 3504-67, Romanelli v. C.I.R.

Citation: 54 T.C. 1448

Opinion Judge: FAY, Judge:

Party Name: HUGO ROMANELLI AND NORMA ROMANELLI, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Max A. Reinstein, for the petitioners. Robert H. Burgess, for the respondent.

Judge Panel: DAWSON, J., concurring: RAUM, FORRESTER, and IRWIN, JJ., agree with this concurring opinion. TANNENWALD, J., concurring: FORRESTER and STERRETT, JJ., agree with this concurring opinion. QUEALY, J., dissenting:

Case Date: July 02, 1970

Court: U.S. Tax Court