11 T.C. 471 (1948), 14773, Kay v. C. I. R.

Citation: 11 T.C. 471

Opinion Judge: DISNEY, Judge:

Party Name: HOWARD M. KAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: James S. Y. Ivins, Esq., for the petitioner. Louis A. Boxleitner, Esq., for the respondent.

Case Date: September 28, 1948

Court: U.S. Tax Court