71 T.C. 477 (1978), 7047-76, Adams v. C.I.R.

Citation: 71 T.C. 477

Opinion Judge: FEATHERSTON, Judge:

Party Name: JOHN E. ADAMS AND PHYLLIS E. ADAMS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: John E. Adams, pro se. Jeff P. Ehrlich, for the respondent.

Judge Panel: GOFFE, J., dissenting: WILES and CHABOT, JJ., agree with this dissenting opinion.

Case Date: December 28, 1978

Court: U.S. Tax Court