70 T.C. 1046 (1978), 4275-76, Holland v. C.I.R.

Citation: 70 T.C. 1046

Opinion Judge: DRENNEN, Judge:

Party Name: JOHN C. HOLLAND and MARIE HOLLAND, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: John M. Carter, for the petitioners. John S. Ball, for the respondent.

Case Date: Monday September 25, 1978

Court: U.S. Tax Court