19 T.C. 87 (1952), 21343, Brown v. C.I.R.

Citation: 19 T.C. 87

Opinion Judge: VAN FOSSAN, Judge:

Party Name: E. W. BROWN, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GLADYS SLADE BROWN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: L. J. Benckenstein, Esq., for the petitioners. F. S. Gettle, Esq., and M. Clifton Maxwell, Esq., for the respondent.

Case Date: Tuesday October 28, 1952

Court: U.S. Tax Court