70 T.C. 651 (1978), 539-76, Smith v. Commissioner of Internal Revenue

Citation: 70 T.C. 651

Opinion Judge: DAWSON, Judge:

Party Name: ARTHUR C. SMITH, JR., PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT MARTHA T. SMITH, PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: John J. Yurow and John Harllee, Jr., for the petitioners. Steven J. Mopsick, for the respondent.

Case Date: August 14, 1978

Court: U.S. Tax Court