71 T.C. 533 (1979), 10637-77, Moore v. C.I.R.

Citation: 71 T.C. 533

Opinion Judge: DAWSON, Judge:

Party Name: ROBERT G. MOORE and W. YVONNE MOORE, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: James M. Havach, M. R. Schlesinger, and Charles W. Landerfeld, for the petitioners. Robert N. Armen, Jr., and John R. Dorocak, for the respondent.

Case Date: January 11, 1979

Court: U.S. Tax Court