54 T.C. 374 (1970), 3954-68, Primuth v. C.I.R.

Citation: 54 T.C. 374

Opinion Judge: STERRETT, Judge:

Party Name: DAVID J. PRIMUTH AND CAROL J. PRIMUTH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: William F. Kolbe, for the petitioners. Alan B. Shidler, for the respondent.

Judge Panel: TANNENWALD, J., concurring: TANNENWALD, J., agrees with this concurring opinion.FEATHERSTON, J., concurring: I agree with the conclusion reached by the majority, but I would decide the case on a narrower ground. FAY and IRWIN, JJ., agree with this concurring opinion. TIETJENS, J., dissenting: DRE...

Case Date: Monday March 02, 1970

Court: U.S. Tax Court