66 T.C. 141 (1976), 6711-74, Louise v. C.I.R.

Citation: 66 T.C. 141

Opinion Judge: DAWSON, Chief Judge:

Party Name: NORMAN O. RILEY AND LOUISE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Edward S. Miller, for the petitioners. Lawrence G. Becker, for the respondent.

Case Date: April 22, 1976

Court: U.S. Tax Court