RAYMOND F. DALY and HELEN B. DALY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Daly v. Commissioner
Docket No. 3583-76.
T.C. Memo 1978-5; 1978 Tax Ct. Memo LEXIS 510; 37 T.C.M. (CCH) 15; T.C.M. (RIA) 780005;
37 T.C.M. 15
Decided January 5, 1978
United States Tax Court · decided 1978-01-05
Decided 1978-01-05