74 T.C. 305 (1980), 5117-75, Hilton v. C.I.R.

Citation: 74 T.C. 305

Opinion Judge: NIMS, Judge:

Party Name: CAROL W. HILTON, et al.,[1] PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Robert P. Simpson, William M. Schindler, and Walter J. Cummings III, for the petitioners Louis A. Boxleitner and Marion K. Mortenson, for the respondent.

Case Date: May 19, 1980

Court: U.S. Tax Court