82 T.C. 492 (1984), 24238-81, Julien v. C.I.R.

Citation: 82 T.C. 492

Opinion Judge: NIMS, Judge:

Party Name: JAY I. JULIEN and ANN W. JULIEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent JOEL FABIANI and AUDREE FABIANI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: Jay I. Julien, for the petitioners. Kendall C. Jones, for the respondent.

Case Date: March 20, 1984

Court: U.S. Tax Court