74 T.C. 653 (1980), 5367-78, Wagensen v. C.I.R.

Citation: 74 T.C. 653

Opinion Judge: FEATHERSTON, Judge:

Party Name: FRED S. WAGENSEN, PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Frank M. Cavanaugh, for the petitioner. Richard D. D'Estrada, for the respondent.

Case Date: July 09, 1980

Court: U.S. Tax Court