77 T.C. 1275 (1981), 14671-79, Beard v. C.I.R.

Citation: 77 T.C. 1275

Opinion Judge: DAWSON, Judge:

Party Name: SHIRLEY JEAN BEARD, PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT RICHARD C. PATTERSON and PHYLLIS PATTERSON, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: William J. Harris, for the petitioner in docket No. 14671-79. Dan A. Darnell and Edward J. Proppe, for the petitioners in docket No. 14687-79. Clyde W. Mauldin, for the respondent.

Case Date: December 17, 1981

Court: U.S. Tax Court