86 T.C. 821 (1986), 13858-83, Porreca v. C.I.R.

Citation: 86 T.C. 821

Opinion Judge: SWIFT, Judge:

Party Name: JOSEPH PORRECA and JOSEPHINE PORRECA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: Michael I. Saltzman, William T. Holloran, and Paul J. Green, for the petitioners. Laurence D. Ziegler and Rona Klein, for the respondent.

Case Date: April 28, 1986

Court: U.S. Tax Court