92 T.C. 827 (1989), 2979-86, McCrary v. C.I.R.

Citation: 92 T.C. 827

Opinion Judge: COHEN, JUDGE:

Party Name: RONALD W. McCRARY AND DIANE E. McCRARY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: Gary R. DeFrang, Joseph Wetzel, and Russell A. Sandor, for the petitioners. Kathleen O. Lier and Mary Beth V. Calkins, for the respondent.

Judge Panel: GERBER, J., Dissenting:

Case Date: April 17, 1989

Court: U.S. Tax Court