72 T.C. 958 (1979), 4723-77, Hills v. C.I.R.

Citation: 72 T.C. 958

Opinion Judge: Wilbur, Judge:

Party Name: LISTON F. HILLS and CATHERINE F. HILLS, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT EDWARD G. VOSS and DOROTHY T. VOSS, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: H. Stewart Dunn, Jr., and Nora A. Bailey, for the petitioners. Carol K. Scott, for the respondent.

Case Date: August 29, 1979

Court: U.S. Tax Court