Armes v. Commissioner

JAY J. ARMES and ROSE B. ARMES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Armes v. Commissioner

Docket No. 5901-66.

United States Tax Court

T.C. Memo 1973-88; 1973 Tax Ct. Memo LEXIS 196; 32 T.C.M. (CCH) 385; T.C.M. (RIA) 73088;

April 17, 1973, Filed

Towner Leeper, for the petitioners.

Ralph V. Bradbury, Jr., for the respondent.

FEATHERSTON

MEMORANDUM FINDINGS OF FACT AND OPINION

FEATHERSTON, Judge: This case is before the Court on an order of remand by the Court of Appeals for the Fifth Circuit pursuant to its opinion in Armes v. Commissioner, 448 F. 2d 972 (1971). In that opinion,…