82 T.C. 973 (1984), 28232-82, Canada v. C.I.R.

Citation: 82 T.C. 973

Opinion Judge: TANNENWALD, Judge:

Party Name: CARTER HAWKIWS CANADA (f/k/a LARRY E. CANADA, JR.) and KATHERINE N. CANADA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: Robert E. Johnson and Stephen D. Smith, for the petitioners. Reid M. Huey, for the respondent.

Case Date: Monday June 18, 1984

Court: U.S. Tax Court