Court: United States Tax Court
Filed: Jan. 08, 1981
Judges: Ekman,Dawson,Goffe,Irwin,Wiles,Simpson,Simpson,Chabot
Attorneys: Dean S. Butler and Henry P. Pramov, Jr ., for the petitioners. John W. Harris, Steven S. Heyman , and David P. Fuller , for the respondent.
Number: Docket No. 5762-77