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McSHAIN v. COMMISSIONER

Docket No. 4767-74.

65 T.C. 686 (1976)

JOHN McSHAIN AND MARY McSHAIN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 7, 1976.

Attorney(s) appearing for the Case

John F. Kennedy and Charles V. Stoelker, Jr., for the petitioners.

Joseph T. Chalhoub, Howard W. Gordon, and Gerald V. May, Jr., for the respondent.

OPINION

DAWSON, Chief Judge:

This matter is before the Court on petitioners' Motion for Summary Judgment Upon Part of the Legal Issues in Controversy filed on July 25, 1975, pursuant to Rule 121, Tax Court Rules of Practice and Procedure. After the parties filed written statements of their positions, a hearing was held in Washington, D.C., on October 15, 1975. Since no material issues of fact are presented, we must determine only whether, as a matter...

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