57 T.C. 711 (1972), 1862-71, Rogers v. Commissioner of Internal Revenue

Citation: 57 T.C. 711

Opinion Judge: DRENNEN, Judge:

Party Name: JAMES A. ROGERS AND PATRICIA H. ROGERS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Thomas S. Loop, for the petitioners. Andrew S. Coxe and Bruce A. McArdle, for the respondent.

Case Date: February 29, 1972

Court: U.S. Tax Court