2 T.C. 460 (1943), 106801, Hay v. C. I. R.

Citation: 2 T.C. 460

Opinion Judge: ARUNDELL, Judge:

Party Name: WILLIAM C. HAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Joseph D. Brady, Esq., and A. J. Hair, Esq., for the petitioner. B. H. Neblett, Esq., Samuel Taylor, Esq., and Alva C. Baird, Esq., for the respondent.

Case Date: July 23, 1943

Court: U.S. Tax Court