72 T.C. 326 (1979), 169-77, Siewert v. C.I.R.

Citation: 72 T.C. 326

Opinion Judge: FEATHERSTON, Judge:

Party Name: COURTNEY L. SIEWERT, PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Clarence P. Brazill, Jr., and John A. Freels, for the petitioner. Deborah A. Butler, for the respondent.

Case Date: May 14, 1979

Court: U.S. Tax Court