86 T.C. 79 (1986), 26762-81, Sivils v. C.I.R.

Citation: 86 T.C. 79

Opinion Judge: WILLIAMS, JUDGE

Party Name: GEORGIA C. SIVILS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: Robert W. Schivera, for the petitioner. J. Mack Karesh, for the respondent.

Case Date: January 27, 1986

Court: U.S. Tax Court