78 T.C. 350 (1982), 12709-77, Smith v. C.I.R

Citation: 78 T.C. 350

Opinion Judge: NIMS, Judge :

Party Name: HARRY LEE SMITH and PATRICIA ANN SMITH, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT HERBERT J. JACOBSON and RUTH D. JACOBSON, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: David H. Singer, for the petitioners. Theodore J. Kletnick, Vincent R. Barrella, and Cynthia J. Mattson, for the respondent.

Case Date: March 05, 1982

Court: U.S. Tax Court