78 T.C. 989 (1982), 5135-81, Manocchio v. C.I.R.

Citation: 78 T.C. 989

Opinion Judge: DAWSON, Judge:

Party Name: JOHN MANOCCHIO, PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: F. Richard Losey and Daniel J. Leer, for the petitioner. Constance L. Couts, for the respondent.

Case Date: June 14, 1982

Court: U.S. Tax Court