80 T.C. 34 (1983), 1717-78, Foster v. C.I.R.

Citation: 80 T.C. 34

Party Name: RICHARD H. FOSTER and SARA B. FOSTER, T. JACK FOSTER, JR., and PATRICIA FOSTER, JOHN R. FOSTER and CAROLINE FOSTER, and ESTATE of T. JACK FOSTER, DECEASED, GLADYS H. FOSTER, EXECUTRIX and GLADYS H. FOSTER, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Valentine Brookes and Lawrence V. Brookes, for the petitioners. Joyce E. Britt and Charlotte Mitchell, for the respondent.

Case Date: January 11, 1983

Court: U.S. Tax Court