66 T.C. 809 (1976), 1145-73, Holman v. C.I.R.

Citation: 66 T.C. 809

Opinion Judge: FEATHERSTON, Judge:

Party Name: FRANCIS E. HOLMAN AND ELOISE F. HOLMAN, HIS WIFE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT WILLIAM M. HOLMAN AND EMILY L. HOLMAN, HIS WIFE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: William M. Holman, for the petitioners. Richard J. Shipley, for the respondent.

Case Date: July 29, 1976

Court: U.S. Tax Court