70 T.C. 191 (1978), 9037-75, Cruttenden v. C.I.R.

Citation: 70 T.C. 191

Opinion Judge: GOFFE, Judge:

Party Name: WALTER W. CRUTTENDEN and FAY T. CRUTTENDEN, PETITIONERS[1] v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Lewis M. Porter, Jr., for the petitioners. Harmon B. Dow, for the respondent.

Judge Panel: SIMPSON, J., dissenting: STERRETT, J., concurring: RAUM, J., agrees with this concurring opinion.

Case Date: January 03, 1978

Court: U.S. Tax Court