81 T.C. 65 (1983), 12671-82, Mulvania v. C.I.R.

Citation: 81 T.C. 65

Opinion Judge: SIMPSON, Judge:

Party Name: RICHARD L. MULVANIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: Paul Frederic Marx, for the petitioner. Marshall W. Taylor, for the respondent.

Judge Panel: STERRETT, J., dissenting:

Case Date: July 20, 1983

Court: U.S. Tax Court