12 T.C. 17 (1949), 9708, Michaels v. C.I.R.

Citation: 12 T.C. 17

Opinion Judge: OPPER, Judge:

Party Name: AARON MICHAELS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Bernard W. Shafer, Esq., for the petitioner. Byron M. Coon, Esq., for the respondent.

Case Date: January 13, 1949

Court: U.S. Tax Court