17 T.C. 1386 (1952), 29563, Banks v. C. I. R.

Citation: 17 T.C. 1386

Opinion Judge: HARRON, Judge:

Party Name: EPHRAIM BANKS AND LIBBY K. BANKS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Bernard L. Klein, C.P.A., and Ephraim Banks, pro se, for the petitioners. S. Jarvin Levison, Esq., for the respondent.

Case Date: February 28, 1952

Court: U.S. Tax Court