16 T.C. 861 (1951), 23674, Birnie v. C.I.R.

Citation: 16 T.C. 861

Opinion Judge: MURDOCK, Judge:

Party Name: MARJORIE F. BIRNIE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN URQUHART BIRNIE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Carl A. Stutsman, Jr., Esq., for the petitioners. B. H. Neblett, Esq., for the respondent.

Case Date: April 23, 1951

Court: U.S. Tax Court