76 T.C. 239 (1981), 9780-75, Major v. C.I.R.

Citation: 76 T.C. 239

Opinion Judge: FORRESTER, Judge :

Party Name: HUGH MAJOR and CHARLOTTE MAJOR, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT SPECIALIZED TRANSPORTATION, INC., PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: John A. Farrell and J. Thomas Long, for the petitioners in docket No. 9780-75. Michael N. Newmark and John P. Barrie, for the petitioner in docket No. 9945-75. William J. Falk, for the respondent.

Case Date: February 17, 1981

Court: U.S. Tax Court