66 T.C. 1017 (1976), 8064-73, Spalding v. C.I.R.

Citation: 66 T.C. 1017

Opinion Judge: HALL, Judge:

Party Name: DOLPH AND THELMA S. SPALDING, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Robert E. Kovacevich and Richard P. Algeo, for the petitioners. Charles L. Eppright, for the respondent.

Case Date: September 09, 1976

Court: U.S. Tax Court