United States Tax Court July 23, 1987, Docket No. 37347-84. (MacElvain v. Commissioner)
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United States · · · 23-07-1987
ROBERT CHURCHILL MACELVAIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent MacElvain v. Commissioner Docket No. 37347-84. United States Tax Court T.C. Memo 1987-366; 1987 Tax Ct. Memo LEXIS 366; 53 T.C.M. (CCH) 1442; T.C.M. (RIA) 87366; July 23, 1987. Marina L. Lao, for the petitioner. Robert W. West, for the respondent.
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