82 T.C. 932 (1984), 28349-81, Brinley v. C.I.R.

Citation: 82 T.C. 932

Opinion Judge: DAWSON, Chief Judge:

Party Name: ELDON D. BRINLEY AND MARY ALICE BRINLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: Wilford W. Kirton, Jr., for the petitioners. Richard M. Elliott, for the respondent.

Judge Panel: FAY, SIMPSON, STERRETT, GOFFE, WILES, WILBUR, CHABOT, NIMS, PARKER, WHITAKER, KORNER, SHIELDS, HAMBLEN, COHEN, CLAPP, and JACOBS, JJ., agree with this opinion. SWIFT, J., did not participate in the consideration of this case.

Case Date: Wednesday June 06, 1984

Court: U.S. Tax Court