75 T.C. 405 (1980), 11527-78, Widmer v. C.I.R.

Citation: 75 T.C. 405

Opinion Judge: STERRETT, Judge:

Party Name: LEROY WIDMER and BONITA J. WIDMER, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT PAUL E. NIELANDER and JOAN M. NIELANDER, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Donald C. Johnson, for petitioners Leroy and Bonita J. Widmer. Thomas W. Munger, for petitioners Paul E. and Joan M. Nielander. Robert D. Kaiser, for the respondent.

Case Date: December 22, 1980

Court: U.S. Tax Court