74 T.C. 1266 (1980), 6852-76, Hynes v. C.I.R.

Citation: 74 T.C. 1266

Opinion Judge: SIMPSON, Judge:

Party Name: JOHN B. HYNES, JR., and MARIE T. HYNES, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT JOHN B. HYNES, JR., INDIVIDUALLY and AS TRUSTEE, WOOD SONG VILLAGE TRUST, and MARIE T. HYNES, INDIVIDUALLY, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: C. Frederick Bent III and Philip Raoul Tetu, for the petitioners. Barry J. Laterman, for the respondent.

Case Date: September 15, 1980

Court: U.S. Tax Court