54 T.C. 1691 (1970), 5565-68, Demirjian v. C.I.R.

Citation: 54 T.C. 1691

Opinion Judge: RAUM, Judge:

Party Name: MIHRAN AND MABEL DEMIRJIAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ESTATE OF ANNE DEMIRJIAN, DECEASED, FRANK DEMIRJIAN, EXECUTOR, AND FRANK DEMIRJIAN, SURVIVING SPOUSE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Ralph Neibart, for the petitioners. William M. Gross, for the respondent.

Case Date: September 01, 1970

Court: U.S. Tax Court