77 T.C. 1305 (1981), 1364-79, Gaudern v. C.I.R.

Citation: 77 T.C. 1305

Opinion Judge: SIMPSON, Judge:

Party Name: RONALD L. GAUDERN, PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Edward H. Stone, for the petitioner. Juan F. Vasquez, for the respondent.

Case Date: December 21, 1981

Court: U.S. Tax Court