Burford v. Commissioner

S. FRANKLIN BURFORD and FERN J. BURFORD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Burford v. Commissioner

Docket No. 12466-80.

United States Tax Court

T.C. Memo 1984-466; 1984 Tax Ct. Memo LEXIS 202; 48 T.C.M. (CCH) 1001; T.C.M. (RIA) 84466;

September 4, 1984.

Michael E. Caryl,Arnold K. Mytelka,Alan Rubin,Gerald H. Litwin andJeffry M. Schwartz, for petitioner S. Franklin Burford.

Bertram L. Potemken, for petitioner Fern J. Burford.

Cynthia J. Mattson and Ronald D. Pinsky, for the respondent.

SCOTT

MEMORANDUM OPINION

SCOTT, Judge: This case is before the Court on respondent's motion…