Ducar v. Commissioner

JANET M. DUCAR AND JOHN G. DUCAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

ANTHONY F. BUGOW AND SHEILA BUGOW, 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ducar v. Commissioner

Docket Nos. 8191-76, 9047-76.2

United States Tax Court

T.C. Memo 1977-316; 1977 Tax Ct. Memo LEXIS 124; 36 T.C.M. (CCH) 1278; T.C.M. (RIA) 770316;

September 19, 1977, Filed

Donald J. Acquilio, for the petitioners in dkt. No. 8191-76.

Stephen C. Greene, for the petitioners in dkt. No. 9047-76.

William J. Neild, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge:…