17 T.C. 806 (1951), 30176, Jergens v. C. I. R.

Citation: 17 T.C. 806

Opinion Judge: VAN FOSSAN, Judge:

Party Name: ANDREW JERGENS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: William R. Seaman, Esq., for the petitioner. John O. Durkan, Esq., for the respondent.

Case Date: November 21, 1951

Court: U.S. Tax Court