71 T.C. 443 (1978), 5032-77, Weaver v. C.I.R.

Citation: 71 T.C. 443

Opinion Judge: DAWSON, Judge:

Party Name: JAMES H. WEAVER, JR., AND ESTATE OF BETSY M. WEAVER, DECEASED, JAMES H. WEAVER, JR., EXECUTOR, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT CARL E. WEAVER AND ELSIE S. WEAVER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Barring Coughlin and Roy L. Turnell, for the petitioners. Larry L. Nameroff, Joseph L. Cannella, and Alan C. Levine, for the respondent.

Case Date: Wednesday December 27, 1978

Court: U.S. Tax Court