69 T.C. 905 (1978), 7272-75, Biggs v. C.I.R.

Citation: 69 T.C. 905

Opinion Judge: SIMPSON, Judge:

Party Name: FRANKLIN B. BIGGS, PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Joshua W. Miles and Louis F. Friedman, for the petitioner. Robert E. Dallman, for the respondent.

Case Date: March 13, 1978

Court: U.S. Tax Court