60 T.C. 141 (1973), 2501-69, Spruance v. C.I.R.

Citation: 60 T.C. 141

Opinion Judge: DAWSON, Judge:

Party Name: PRESTON LEA SPRUANCE, TRUSTEE OF TRUST CREATED BY SEPARATION AGREEMENT BETWEEN PRESTON LEA AND MARGARET HALSEY SPRUANCE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT PRESTON LEA SPRUANCE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: David C. Moore, for the petitioner. Alan E. Cobb, for the respondent.

Case Date: Monday April 30, 1973

Court: U.S. Tax Court