72 T.C. 294 (1979), 1392-76, Kimmelman v. C.I.R.

Citation: 72 T.C. 294

Opinion Judge: SIMPSON, Judge:

Party Name: SIDNEY KIMMELMAN, A. K. A. SYDNEY OMARR, PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Howard C. Alphson, for the petitioner. James D. Vandever, for the respondent.

Case Date: May 09, 1979

Court: U.S. Tax Court