74 T.C. 260 (1980), 10962-76, Llorente v. C.I.R.

Citation: 74 T.C. 260

Opinion Judge: STERRETT, Judge:

Party Name: RAUL LLORENTE, PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Leonard Bailin, for the petitioner. Lewis R. Mandel and Iris K. Rothman, for the respondent.

Judge Panel: FEATHERSTON and HALL, JJ., agree with this concurring opinion. DRENNEN, J., dissenting: CHABOT, J., concurs. FAY, J., concurring: TANNENWALD, J., concurring:

Case Date: May 13, 1980

Court: U.S. Tax Court