Party Name:
DOROTHY SCHWARTZ ROJAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Attorney:
Craig A. Houghton, for the petitioner in docket No. 24029-82. Robert L. Sullivan, Jr., for the petitioners in docket No. 24064-82. M. Kendall Williams, for the respondent.
Judge Panel:
NIMS, J., DISSENTING: RUWE, J., DISSENTING: STERRETT, WHITAKER, KORNER, COHEN, CLAPP, SWIFT, WRIGHT, WILLIAMS, and WELLS, JJ., agree with the majority opinion. GERBER, J., did not participate in the consideration of this opinion. CHABOT, PARKER, SHIELDS, HAMBLEN, JACOBS, PARR, and RUWE, JJ., agre...