72 T.C. 715 (1979), 8413-77, Hines v. Commissioner of Internal Revenue

Citation: 72 T.C. 715

Opinion Judge: DAWSON, Judge:

Party Name: OSCAR J. HINES and VIRGINIA A. HINES, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: James H. Rice, for the petitioners. Robyn R. Jones, for the respondent.

Case Date: July 30, 1979

Court: U.S. Tax Court