67 T.C. 71 (1976), 8953-74, Koch v. C.I.R.

Citation: 67 T.C. 71

Opinion Judge: SCOTT, Judge:

Party Name: CARL E. KOCH AND PAULA KOCH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Michel G. Emmanuel and James O. Fergeson, Jr., for the petitioners. Robert J. Shilliday, Jr., for the respondent.

Case Date: October 19, 1976

Court: U.S. Tax Court