86 T.C. 1065 (1986), 17315-82, Law v. C.I.R.

Citation: 86 T.C. 1065

Opinion Judge: SIMPSON, Judge:

Party Name: WILLIAM J. LAW AND HELEN M. LAW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: Melvin E. Pearl, Rex A. Guest, and Glenn A. Nadell, for the petitioners. David D. Baier and Thomas J. Kane, for the respondent.

Case Date: May 22, 1986

Court: U.S. Tax Court