64 T.C. 584 (1975), 342-73, Colwell v. Commissioner of Internal Revenue

Citation: 64 T.C. 584

Opinion Judge: FORRESTER, Judge:

Party Name: MADONNA J. AND JAMES E. COLWELL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: James E. Colwell, pro se. Edward B. Simpson, for the respondent.

Case Date: Thursday July 17, 1975

Court: U.S. Tax Court