64 T.C. 1085 (1975), 1011-74, Williams v. Commissioner of Internal Revenue

Citation: 64 T.C. 1085

Opinion Judge: DAWSON, Chief Judge:

Party Name: JACK WILLIAMS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Herbert Laskin, for the petitioners. William K. Shipley, for the respondent.

Judge Panel: FORRESTER, J., concurring: FEATHERSTON, J., agrees with this concurring opinion.

Case Date: September 25, 1975

Court: U.S. Tax Court