69 T.C. 975 (1978), 6772-75, Wolfers v. C.I.R.

Citation: 69 T.C. 975

Opinion Judge: HALL, Judge:

Party Name: HENRY L. WOLFERS and HELEN F. WOLFERS, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT NANCY A. MAZZONI, PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: David R. Andelman and William Eisen, for the petitioners. John O. Tannenbaum, for the respondent.

Case Date: March 21, 1978

Court: U.S. Tax Court