82 T.C. 919 (1984), 18945-80, Byers v. C.I.R.

Citation: 82 T.C. 919

Opinion Judge: WILES, Judge:

Party Name: KENNETH G. BYERS, JR. and NEDRA BYERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: John W. Lee, for the petitioners. Larry D. Anderson, for the respondent.

Case Date: June 05, 1984

Court: U.S. Tax Court