83 T.C. 269 (1984) |5895-77, Dellacroce v. C.I.R.

Citation: 83 T.C. 269

Opinion Judge: STERRETT, Judge:

Party Name: ANIELLO DELLACROCE AND MARY DELLACROCE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent ANIELLO DELLACROCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: Wallace Mussoff and Juris G. Cederbaums, for the petitioners. William M. Gross, for the respondent.

Judge Panel: COHEN, J., concurs in the result only. SWIFT and GERBER, JJ., did not participate in the consideration of this case.

Case Date: August 27, 1984

Court: U.S. Tax Court