94 T.C. 784 (1990), 31216-88, Ness v. C.I.R.

Citation: 94 T.C. 784

Opinion Judge: KORNER, Judge:

Party Name: GORDON L. NESS AND YVONNE E. NESS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: Curtis W. Berner, for the petitioners. Mary E. Wynne, for the respondent.

Case Date: May 29, 1990

Court: U.S. Tax Court