65 T.C. 44 (1975), 112-73, Kowalski v. Commissioner of Internal Revenue

Citation: 65 T.C. 44

Opinion Judge: SCOTT, Judge:

Party Name: ROBERT J. KOWALSKI AND NANCY A. KOWALSKI, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Carl D. Cordes, Herrick K. Lidstone, and Richard Kilcullen, for the petitioners. Irwin R. Cohen and Marwin A. Batt, for the respondent.

Judge Panel: WILBUR, J., Concurring: QUEALY, J., agrees with this concurring opinion. DRENNEN, J., concurring and dissenting: STERRETT, J., dissenting: FORRESTER, TANNENWALD, GOFFE, HALL, and WILES, JJ., agree with this dissent.

Case Date: Tuesday October 14, 1975

Court: U.S. Tax Court