73 T.C. 1129 (1980), 10218-77, Marriott v. C.I.R.

Citation: 73 T.C. 1129

Opinion Judge: DRENNEN, Judge:

Party Name: HARRY L. MARRIOTT and PATRICIA MARRIOTT, and LESTER EARL SUTTON and MARJORY R. SUTTON, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Clinton A. Schroeder and John P. James, for the petitioners. James C. Lanning, for the respondent.

Judge Panel: NIMS, J., concurring:

Case Date: March 20, 1980

Court: U.S. Tax Court