82 T.C. 1 (1984), 3150-80, Fife v. C.I.R.

Citation: 82 T.C. 1

Opinion Judge: STERRETT, Judge:

Party Name: MARTIN D. FIFE and BARBARA J. FIFE,[1] Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: Herman Schwartzman, David Garelick and Howard L. Mann, for the petitioners. Anne Hintermeister and Ralph A. Eppensteiner, for the respondent.

Case Date: January 04, 1984

Court: U.S. Tax Court