81 T.C. 821 (1983), 11106-80, Brand v. C.I.R.

Citation: 81 T.C. 821

Opinion Judge: FAY, Judge:

Party Name: HUGH M. BRAND and ELIZABETH G. BRAND,[1] Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: James A. Ririe, for the petitioners. Dan A. Lisonbee, for the respondent.

Case Date: October 31, 1983

Court: U.S. Tax Court