2 T.C. 1160 (1943), 108314, Hoffman v. C. I. R.

Citation: 2 T.C. 1160

Opinion Judge: MELLOTT, Judge:

Party Name: CLAIRE GIANNINI HOFFMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF VIRGIL D. GIANNINI, DECEASED, A. P. GIANNINI, ADMINISTRATOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LAWRENCE M. GIANNINI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MERCEDES A. GIANNINI, PETITIONER, v. COMMISSIONER

Attorney: George H. Koster, Esq., for the petitioners. Thomas M. Mather, Esq., for the respondent.

Case Date: December 20, 1943

Court: U.S. Tax Court