76 T.C. 441 (1981), 8322-79, Newberry v. C.I.R.

Citation: 76 T.C. 441

Opinion Judge: NIMS, Judge:

Party Name: MAX G. NEWBERRY and TINA F. NEWBERRY, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Ronnie Joe Lane, for the petitioners. Albert L. Sandlin, Jr ., for the respondent.

Case Date: March 17, 1981

Court: U.S. Tax Court