60 T.C. 56 (1973), 6186-71, Wiles v. C.I.R.

Citation: 60 T.C. 56

Opinion Judge: TIETJENS, Judge:

Party Name: RICHARD E. WILES, JR., AND KAREN B. WILES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: John H. Foard, for the petitioners. George T. Morse III, for the respondent.

Judge Panel: GOFFE, J., dissenting: I respectfully dissent from the opinion of the majority.

Case Date: April 09, 1973

Court: U.S. Tax Court