United States Tax Court March 17, 1997, Docket No. 8990-95 (Phillips v. Commissioner)
Also known as
United States · · · 17-03-1997
T.C. Memo. 1997-128
UNITED STATES TAX COURT
EUGENE J. PHILLIPS AND BARBARA A. PHILLIPS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8990-95. Filed March 11, 1997.
Thomas J. Hall, for petitioners.
John C. McDougal, for respondent.
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