20 T.C. 285 (1953), 34659, Hammond v. C.I.R.

Citation: 20 T.C. 285

Opinion Judge: ARUNDELL, Judge:

Party Name: ARTHUR B. HAMMOND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: J. Barnwell Phelps, Esq., for the petitioner. Merl B. Peek, Esq., for the respondent.

Case Date: April 30, 1953

Court: U.S. Tax Court