77 T.C. 1045 (1981), 17522-79, Long v. C.I.R

Citation: 77 T.C. 1045

Opinion Judge: SCOTT, Judge:, Judge:

Party Name: ARTHUR E. and SELMA LONG, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT DAVE and BERNETTE N. CENTER, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: William E. Frantz, for the petitioners. Lourdes M. DeSantis, for the respondent.

Case Date: October 29, 1981

Court: U.S. Tax Court