18 T.C. 570 (1952), 27396, Oates v. C. I. R.

Citation: 18 T.C. 570

Opinion Judge: BLACK, Judge:

Party Name: JAMES F. OATES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF RALPH H. HOBART, DECEASED, JOHN H. HOBART, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: J. Gilmer Korner, Jr., Esq., Stanley Worth, Esq., Robert H. Kinderman, Esq., and Ray Garrett, Esq., for the petitioners. William Schwerdtfeger, Esq., for the respondent.

Case Date: June 20, 1952

Court: U.S. Tax Court