54 T.C. 734 (1970), 5296-65, Jones v. C.I.R.

Citation: 54 T.C. 734

Opinion Judge: FEATHERSTON, Judge:

Party Name: LLOYD G. JONES AND MARILYN A. JONES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Lloyd G. Jones, pro se. W. John Howard, Jr., for the respondent.

Judge Panel: DRENNEN, J., concurring: RAUM and FORRESTER, JJ., agree with this concurring opinion. SIMPSON, J., concurring:

Case Date: April 08, 1970

Court: U.S. Tax Court