17 T.C. 308 (1951), 21763, Emery v. C. I. R.

Citation: 17 T.C. 308

Opinion Judge: VAN FOSSAN, Judge:

Party Name: SUSAN P. EMERY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Clarence D. Phillips, Esq., for the petitioner. Wilford H. Payne, Esq., for the respondent.

Case Date: Thursday September 20, 1951

Court: U.S. Tax Court