63 T.C. 505 (1975), 2733-73, Clapham v. Commissioner of Internal Revenue

Citation: 63 T.C. 505

Opinion Judge: WILBUR, Judge:

Party Name: ROBERT G. CLAPHAM AND JOAN D. CLAPHAM, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Robert G. Clapham, pro se. Alan R. Herson, for the respondent.

Case Date: January 30, 1975

Court: U.S. Tax Court