77 T.C. 614 (1981), 14176-78, Stern v. C.I.R.

Citation: 77 T.C. 614

Opinion Judge: HALL, Judge:

Party Name: SIDNEY B. and VERA L. STERN, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Randall G. Dick, for the petitioners. Alan Summers, for the respondent.

Case Date: September 21, 1981

Court: U.S. Tax Court