61 T.C. 61 (1973), 528-68, Human Engineering Institute v. C.I.R.

Citation: 61 T.C. 61

Opinion Judge: TANNENWALD, Judge:

Party Name: HUMAN ENGINEERING INSTITUTE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE; RESPONDENT JOSEPH S. KOPAS AND MARY E. KOPAS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: James F. Sexton and Andrew Lelko, for the petitioners. Buckley D. Sowards, for the respondent.

Case Date: October 18, 1973

Court: U.S. Tax Court