60 T.C. 300 (1973), 6203-69, Adams v. C.I.R.

Citation: 60 T.C. 300

Opinion Judge: TIETJENS, Judge:

Party Name: RAYMOND H. ADAMS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: William T. Sheffield and Mark H. Berliant, for the petitioner. Juandell D. Glass, for the respondent.

Case Date: May 29, 1973

Court: U.S. Tax Court