97 T.C. 51 (1991), 44488-86, Darby v. C.I.R.

Citation: 97 T.C. 51

Opinion Judge: CHABOT, JUDGE:

Party Name: LEWIS D. DARBY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: Clinton Meyering, for the petitioner. Julia A. Caroff, for the respondent.

Case Date: Wednesday July 24, 1991

Court: U.S. Tax Court