62 T.C. 94 (1974), 3524-73, Pearsall v. C.I.R.

Citation: 62 T.C. 94

Opinion Judge: DAWSON, Judge:

Party Name: JOHN W. PEARSALL AND LAILA W. PEARSALL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: John W. Pearsall III, for the petitioners. Robert T. Hollohan, for the respondent.

Case Date: April 23, 1974

Court: U.S. Tax Court