Citation Codes Equivalent Citations citation codes Docket Number No. 71-1611. Attorney(S) Fred B. Ugast, Acting (argued), Scott P. Crampton, Acting , Tax , of Justice, K. Martin Worthy, IRS Chief Counsel, Meyer T. Rothwacks, Harry Baum, William K. Hogan, Tax , of Justice, Washington, D.C., for respondent- John F. Hartung, in pro Joseph H. Guttentag, of Survey, Karasik Morse, Washington, D. C., for amici Judges Richard Harvey Chambers Benjamin Cushing Duniway See more information ... Smart Summary Please sign up to generate summary. JON F. AND CONSTANCE M. HARTUNG, PETITIONERS-APPELLEES, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLANT. OPINION PER CURIAM: The decision of the Tax Court is reversed for the reasons stated in the dissenting opinion of Judge Sterrett, Hartung v. Commissioner, 1970, 55 T.C. 1, 5.