17 T.C. 1450 (1952), 26112, Roth v. C. I. R.

Citation: 17 T.C. 1450

Opinion Judge: HILL, Judge:

Party Name: LOUIS M. AND LEORA R. ROTH, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Malcom E. Rosser, Esq., for the petitioners. John P. Higgins, Esq., for the respondent.

Case Date: March 07, 1952

Court: U.S. Tax Court