70 T.C. 1024 (1978), 3025-76, Moore v. Commissioner of Internal Revenue

Citation: 70 T.C. 1024

Opinion Judge: SIMPSON, Judge:

Party Name: JOHN M. and BARBARA G. MOORE, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Lewis H. Mathis and Byron M. Eiseman, Jr., for the petitioners. Barry M. Bloom and Charles M. Billings, for the respondent.

Judge Panel: SCOTT, J., concurring:

Case Date: September 19, 1978

Court: U.S. Tax Court