18 T.C. 976 (1952), 24452, Spangler v. C. I. R.

Citation: 18 T.C. 976

Opinion Judge: VAN FOSSAN, Judge:

Party Name: CHESTER E. SPANGLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LUCILLE SPANGLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Herbert W. Clark, Esq., and Leon de Fremery, Esq., for the petitioners. H. A. Melville, Esq., and Chas. H. Chase, Esq., for the respondent.

Case Date: September 10, 1952

Court: U.S. Tax Court