HOPTOWIT v. COMMISSIONER OF INTERNAL REVENUE, 78 T.C. 137 (1982) WILLIAM HOPTOWIT AND ELAINE A. HOPTOWIT, ET AL.,[fn1] PETITIONERS v.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Nos. 7095-79, 7096-79, 7097-79.United States Tax Court. Filed January 28, 1982. [fn1] Cases of the following petitioners are consolidated herewith: Elaine A. Hoptowit, docket No. 7096-79, and William H. Hoptowit, docket […]
