81 T.C. 669 (1983), 19384-82, Elkins v. C.I.R

Citation: 81 T.C. 669

Opinion Judge: FEATHERSTON, Judge

Party Name: PAUL ELKINS AND JUDITH ELKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: Sidney Gelfand, for the petitioners. Theodore J. Kletnick and Kendall C. Jones, for the respondent.

Case Date: September 28, 1983

Court: U.S. Tax Court