10 T.C. 398 (1948), 13453, Smith v. C.I.R.

Citation: 10 T.C. 398

Opinion Judge: HARLAN, Judge:

Party Name: H. R. SMITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Robert Ash, Esq., Carl F. Bauersfeld, Esq., and John Y. Merrell, Esq., for the petitioner. John W. Alexander, Esq., for the respondent.

Case Date: February 27, 1948

Court: U.S. Tax Court