84 T.C. 564 (1985), 1235-81, Seaman v. C.I.R.

Citation: 84 T.C. 564

Opinion Judge: STERRETT, JUDGE:

Party Name: JOHN W. SEAMAN, JR. AND BETTYE H. SEAMAN, ET AL., [1] Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Attorney: PATRICIA A. DONAHUE and JOHN FERRANTE for the respondent. ELLIOT I. MILLER and RICHARD S. KESTENBAUM, for the petitioners.

Case Date: April 02, 1985

Court: U.S. Tax Court