12 T.C. 320 (1949), 12704, McCartney v. C.I.R.

Citation: 12 T.C. 320

Opinion Judge: ARNOLD, Judge:

Party Name: CHARLES E. McCARTNEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EVELYN McCARTNEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Austin H. Peck, Jr., Esq., for the petitioners. Earl C. Crouter, Esq., for the respondent.

Case Date: March 09, 1949

Court: U.S. Tax Court