dissenting: For the reasons set forth in Judge Tannenwald’s dissenting opinion in Ditunno v. Commissioner, 80 T.C. 362, 372-377 (1983), I respectfully dissent.
Cohen, J., agrees with this dissent.dissenting: For the reasons set forth in Judge Tannenwald’s dissenting opinion in Ditunno v. Commissioner, 80 T.C. 362, 372-377 (1983), I respectfully dissent.
Cohen, J., agrees with this dissent.