16 T.C. 639 (1951), 26612, Smith v. C.I.R.

Citation: 16 T.C. 639

Opinion Judge: HARRON, Judge:

Party Name: DOROTHY BRIGGS SMITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Walter F. Gibbons, Esq., for the petitioner. Joseph Landis, Esq., for the respondent. Robert F. Pickard, Esq., amicus curiae.

Case Date: March 28, 1951

Court: U.S. Tax Court