72 T.C. 1147 (1977), 10526-77, Boynton v. C.I.R.

Citation: 72 T.C. 1147

Opinion Judge: RAUM, Judge:

Party Name: JOE T. BOYNTON and HELEN J. BOYNTON, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Robert O. Rogers, for the petitioners. Hans G. Tanzler III, for the respondent.

Case Date: September 24, 1977

Court: U.S. Tax Court