71 T.C. 772 (1979), 555-76, Toner v. C.I.R.

Citation: 71 T.C. 772

Opinion Judge: SIMPSON, Judge:

Party Name: LINDA M. LIBERI TONER, PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Mary Ann Hagan and Margaret M. Boyce, for the Marc A. Feller, for the respondent.

Judge Panel: DRENNEN, J., concurring: CHABOT, J., agrees with this concurring opinion.STERRETT, J., concurring: CHABOT, J., concurring: FAY, J., dissenting: FEATHERSTON, IRWIN, QUEALY, GOFFE, HALL, and WILES, JJ., agree with this dissenting opinion.GOFFE, J., dissenting:

Case Date: February 12, 1979

Court: U.S. Tax Court