79 T.C. 185 (1982), 6854-79, Riland v. C.I.R.

Citation: 79 T.C. 185

Opinion Judge: NIMS, Judge:

Party Name: W. KENNETH RILAND and GLADYS G. RILAND, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Boris Kostelanetz and Edward J. Daus, for the petitioners. Richard M. Campbell and Michael N. Balsamo, for the respondent.

Case Date: August 02, 1982

Court: U.S. Tax Court