68 T.C. 200 (1977), 8544-74, Club v. C.I.R.

Citation: 68 T.C. 200

Opinion Judge: TANNENWALD, Judge:

Party Name: SANTA BARBARA CLUB, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Gerald S. Thede, Carl A. Stutsman, Jr., Terry John Connery, and Jack R. White, for the petitioner. David Roth, for the respondent.

Judge Panel: SIMPSON, J., dissenting: DRENNEN, J., did not participate in the consideration and disposition of this case.

Case Date: March 23, 1977

Court: U.S. Tax Court