1 T.C. 1000 (1943), 110567, Montgomery v. C. I. R.

Citation: 1 T.C. 1000

Opinion Judge: HILL, Judge:

Party Name: P. O'B. MONTGOMERY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FRANCES H. MONTGOMERY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Allen Charlton, Esq., and H. W. Goodson, C.P.A., for the petitioners. D. D. Smith, Esq., for the respondent.

Case Date: April 23, 1943

Court: U.S. Tax Court