Court of Appeals for the Fourth Circuit June 7, 1984, 83-1622 (Gordon C. Willis and Jean H. Willis v. Commissioner of Internal Revenue)

combined-opinion

736 F.2d 134 84-2 USTC P 9555 Gordon C. WILLIS and Jean H. Willis, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. No. 83-1622. United States Court of Appeals, Fourth Circuit. Argued Feb. 6, 1984. Decided June 7, 1984. Robert J. Tyrrell, Bethesda, Md. (Ash, Bauersfeld, Burton, Hendricks & Tyrrell, Bethesda, Md., on brief), for appellants. Lisa A. Prager, Tax Div., Dept.