16 T.C. 1157 (1951), 25668, Stephan v. C.I.R.

Citation: 16 T.C. 1157

Opinion Judge: BLACK, Judge:

Party Name: CARL M. STEPHAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EVELYN STEPHAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Jesse H. Oppenheimer, Esq., for the petitioners. F. S. Gettle, Esq., for the respondent.

Case Date: May 25, 1951

Court: U.S. Tax Court