59 T.C. 760 (1973), 5033-68, Bolger v.

Citation: 59 T.C. 760

Opinion Judge: TANNENWALD, Judge:

Party Name: DAVID F. BOLGER AND BARBARA A. BOLGER, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: C.J. Queenan, Jr., D. L. Ketter, Alan H. Finegold, and Allan McClain, for the petitioners. John J. O'Toole, for the respondent.

Judge Panel: Wiles, J., agrees with this dissent. SCOTT, J., dissenting: GOFFE, J., agrees with this dissent.QUEALY, J., dissenting: GOFFE, J., agrees with this dissent.GOFFE, J., dissenting:

Case Date: March 08, 1973

Court: U.S. Tax Court