77 T.C. 1014 (1981), 7128-79, Keller v. C.I.R

Citation: 77 T.C. 1014

Opinion Judge: NIMS, Judge :

Party Name: DANIEL F. KELLER and MARILYN F. KELLER, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Richard G. Taft, Philip D. Hart, and John N. Schaefer, for the petitioners. Patrick E. McGinnis, for the respondent.

Case Date: October 29, 1981

Court: U.S. Tax Court