57 T.C. 32 (1971), 1323-68, Dean v. C.I.R.

Citation: 57 T.C. 32

Opinion Judge: BRUCE, Judge:

Party Name: WALTER K. DEAN AND LAURIN D. DEAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Hugh R. Dowling, Patrick G. Emmanuel, and Michael W. Fisher, for the petitioners. Vernon J. Owens, for the respondent.

Case Date: October 06, 1971

Court: U.S. Tax Court