16 T.C. 1345 (1951), 24402, Bayard v. C.I.R.

Citation: 16 T.C. 1345

Opinion Judge: MURDOCK, Judge:

Party Name: THEODORE R. BAYARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE RESPONDENT. A. R. KLIGMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ARNOLD A. BAYARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Abraham L. Shapiro, Esq., for the petitioners. W. Morgan Hunter, Esq., for the respondent.

Case Date: June 13, 1951

Court: U.S. Tax Court