1 T.C. 222 (1942), 107648, Heller v. C. I. R.

Citation: 1 T.C. 222

Opinion Judge: SMITH, Judge:

Party Name: HARVEY A.HELLER AND MARY A. HELLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Roscoe E. Harper, Esq., Richard P. Ryan, Esq., Fenlon Boesche, Esq., and Bradford Williams, Esq., for the petitioners. E. G. Sievers, Esq., and L. R. Vanberg, Esq., for the respondent.

Case Date: December 09, 1942

Court: U.S. Tax Court