65 T.C. 548 (1975), 3542-74, Sylvan v. Commissioner of Internal Revenue
Citation:
65 T.C. 548
Opinion Judge:
WILBUR, Judge:
Party Name:
FRED SYLVAN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
Attorney:
Ray K. Babb, Jr., for the petitioner.
Judge Panel:
TANNENWALD, J., concurring: GOFFE, J., agrees with this concurring opinion. DRENNEN, J., dissenting: RAUM, SCOTT, STERRETT, and WILES, JJ., agree with this dissent.
