64 T.C. 974 (1975), 3441-73, Simpson v. Commissioner of Internal Revenue

Citation: 64 T.C. 974

Opinion Judge: FORRESTER, Judge:

Party Name: KELBERN M. SIMPSON AND GISELA SIMPSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Ralph L. Jacobson, for the petitioner. Nicholas G. Stucky and Thomas F. Kelly, for the respondent.

Case Date: August 28, 1975

Court: U.S. Tax Court