78 T.C. 604 (1982), 11372-77, Pacella v. C.I.R.

Citation: 78 T.C. 604

Opinion Judge: NIMS, Judge:

Party Name: BERNARD L. PACELLA and THERESA PACELLA, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Ephraim London, for the petitioners. Theodore J. Kletnick and Anne Hintermeister, for the respondent.

Case Date: April 14, 1982

Court: U.S. Tax Court