87 T.C. 78 (1986), 30068-83, Ward v. C.I.R.

Citation: 87 T.C. 78

Opinion Judge: SIMPSON, JUDGE:

Party Name: CHARLES W. WARD AND VIRGINIA P. WARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: Joseph D. Edwards, Olin G. Shivers, and Jeffrey M. Dean, for the petitioners. Francis C. Mucciolo, for the respondent.

Case Date: July 16, 1986

Court: U.S. Tax Court