O’DONNELL v. COMMISSIONER OF INTERNAL REVENUE, 62 T.C. 781 (1974) PATRICK L. O’DONNELL AND LADONA S. O’DONNELL, PETITIONERS v. COMMISSIONEROF INTERNAL REVENUE, RESPONDENT Docket No. 2924-73.United States Tax Court. Filed September 17, 1974. 1. Petitioner, an accountant, attended law school at night. In 1970, he received his law degree and was admitted to the bar. […]
