76 T.C. 803 (1981), 1977-79, Elm Street Realty Trust v. C.I.R.

Citation: 76 T.C. 803

Opinion Judge: NIMS, Judge:

Party Name: ELM STREET REALTY TRUST, WHITFIELD W. JOHNSON, TRUSTEE, PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: William C. Hays and Robert F. Corliss, for the petitioner. Barry J. Laterman, for the respondent.

Case Date: May 18, 1981

Court: U.S. Tax Court