55 T.C. 490 (1970), 2536-69, Rafferty v. C.I.R.

Citation: 55 T.C. 490

Opinion Judge: DAWSON, Judge:

Party Name: JOSEPH V. RAFFERTY AND MARGARET M. RAFFERTY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Robert J. McDonough, for the petitioners. Robert B. Dugan, for the respondent.

Case Date: December 14, 1970

Court: U.S. Tax Court