68 T.C. 979 (1977), 5764-75, Ludwig v. C.I.R.

Citation: 68 T.C. 979

Opinion Judge: FEATHERSTON, Judge:

Party Name: DANIEL K. LUDWIG AND GERTRUDE V. LUDWIG, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Richard G. Cohen, Gary I. Fritzhand, and R. Palmer Baker, Jr., for the petitioners. Larry Kars, for the respondent.

Case Date: Thursday September 29, 1977

Court: U.S. Tax Court