58 T.C. 94 (1972), 6298-69, Clark v. Commissioner of Internal Revenue

Citation: 58 T.C. 94

Opinion Judge: RAUM, Judge:

Party Name: RANDALL N. CLARK AND JEANNETTE S. CLARK, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ESTATE OF BRYAN M. CLARK, DECEASED, RANDALL N. CLARK, EXECUTOR AND CHARLOTTES. CLARK, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Irving Isaacson, for the petitioners. Joel Gerber, for the respondent.

Case Date: April 19, 1972

Court: U.S. Tax Court