74 T.C. 743 (1980), 3958-79, Graff v. C.I.R.

Citation: 74 T.C. 743

Opinion Judge: SIMPSON, Judge:

Party Name: ALVIN V. GRAFF, PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Robert L. Trimble, for the petitioner. John W. Dierker and Alan C. Levine, for the respondent.

Case Date: July 21, 1980

Court: U.S. Tax Court