77 T.C. 765 (1981), 4735-80, McGuire v. C.I.R.

Citation: 77 T.C. 765

Opinion Judge: NIMS, Judge:

Party Name: FRANK and RUTH MCGUIRE, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Frank and Ruth McGuire, pro se. Frank R. DeSantis, for the respondent.

Case Date: Wednesday October 07, 1981

Court: U.S. Tax Court