55 T.C. 538 (1970), 4987-69SC, Hopkins v. C.I.R.

Citation: 55 T.C. 538

Opinion Judge: HOYT, Judge:

Party Name: HARVEY L. HOPKINS AND NITA L. HOPKINS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Harvey L. Hopkins, pro se. J. Patrick McElroy, for the respondent.

Case Date: December 21, 1970

Court: U.S. Tax Court