74 T.C. 377 (1980), 7955-77, Keeton v. C.I.R.

Citation: 74 T.C. 377

Opinion Judge: DAWSON, Judge:

Party Name: ROY KEETON and SHIRLEY K. KEETON, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Gerald W. Dykes, for the petitioners. Bernard B. Kornmehl and Elizabeth DePriest, for the respondent.

Judge Panel: CANTREL, Special Trial Judge:

Case Date: May 21, 1980

Court: U.S. Tax Court