82 T.C. 403 (1984), 1280-83, Abrams v. C.I.R.

Citation: 82 T.C. 403

Opinion Judge: DAWSON, Chief Judge:

Party Name: GALE C. ABRAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: Cecil A. Hartman, for the petitioner. R. Alan Lockyear, for the respondent.

Judge Panel: CANTREL, Special Trial Judge:

Case Date: March 05, 1984

Court: U.S. Tax Court