BROWN v. COMMISSIONER OF INTERNAL REVENUE, 85 T.C. 397 (1985)

BROWN v. COMMISSIONER OF INTERNAL REVENUE, 85 T.C. 397 (1985)

DENNIS S. BROWN, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT.

Nos. 29929-82, 2313-83, 3083-83, 3503-83.United States Tax Court.
Filed December 18, 1985.

On October 24, 1985, by order of Judge Perry Shields the opinion filed in this case on August 26, 1985, was withdrawn. Revised opinion filed December 18, 1985, appears at 85 T.C. 968.