62 T.C. 578 (1974), 7147-72, Dietz v. C.I.R.

Citation: 62 T.C. 578

Opinion Judge: QUEALY, Judge:

Party Name: GERAL W. DIETZ AND JOHANNA C. DIETZ,[1] PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Geral W. Dietz and Johanna C. Dietz, pro se. Howard S. New, for the respondent.

Case Date: July 31, 1974

Court: U.S. Tax Court