58 T.C. 792 (1972), 4196-67, Suarez v. Commissioner of Internal Revenue
Citation:
58 T.C. 792
Opinion Judge:
HOYT, Judge:
Party Name:
EFRAIN T. SUAREZ AND ZENAIDA SUAREZ, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
Attorney:
Martin J. Nash, for the petitioners. Glen W. Gilson II, for the respondent.
Judge Panel:
DRENNEN, J;, concurring: STERRETT, J., agrees with this concurring opinion. TANNENWALD, J., concurring: FEATHERSTON and GOFFE, JJ., agree with this concurring opinion. SIMPSON, J., dissenting: RAUM, J., agrees with this dissent.
