72 T.C. 571 (1979), 6781-75, Holladay v. Commissioner of Internal Revenue

Citation: 72 T.C. 571

Opinion Judge: DAWSON, Judge:

Party Name: DURAND A. HOLLADAY and BLANCHE F. HOLLADAY, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: W. Reeder Glass and Andrew H. Weinstein, for the petitioners. Thomas R. Ascher, for the respondent.

Judge Panel: FAY, J., dissenting: TANNENWALD, J., concurring in the result: SIMPSON, J., concurring:

Case Date: June 25, 1979

Court: U.S. Tax Court