62 T.C. 413 (1974), 5079-72, Satrum v. C.I.R.

Citation: 62 T.C. 413

Opinion Judge: STERRETT, Judge:

Party Name: MELVIN SATRUM AND THORDIS SATRUM, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Charles L. Johnson, for the petitioners. Joseph M. Wetzel, for the respondent.

Judge Panel: RAUM and DRENNEN, JJ., agree with this dissent. QUEALY, J., dissenting:

Case Date: June 27, 1974

Court: U.S. Tax Court