70 T.C. 312 (1978), 1203-76, Otey v. C.I.R.

Citation: 70 T.C. 312

Opinion Judge: HALL, Judge:

Party Name: JOHN H. OTEY, JR., and BETTYE G. OTEY, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Ervin Entrekin, for the petitioners. Robert B. Nadler, for the respondent.

Case Date: May 23, 1978

Court: U.S. Tax Court