76 T.C. 1027 (1981), 12076-78, McCoy v. C.I.R.

Citation: 76 T.C. 1027

Opinion Judge: RAUM, Judge:

Party Name: NORMAN E. MCCOY and MARY LOUISE MCCOY, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Norman E. McCoy, pro se. Marc J. Winter, for the respondent.

Case Date: June 15, 1981

Court: U.S. Tax Court