76 T.C. 759 (1981), 11952-77, Hager v. C.I.R.

Citation: 76 T.C. 759

Opinion Judge: SIMPSON, Judge:

Party Name: EDWARD B. HAGER and JANE E. HAGER, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT CONSTANTINE L. HAMPERS and LAVONNE J. HAMPERS, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: L. Joyce Hampers and Richard R. Endacott, for the petitioners. Charles W. Maurer, Jr ., and Peter J. Panuthos, for the respondent.

Case Date: May 14, 1981

Court: U.S. Tax Court