20 T.C. 65 (1953), 34426, Cunningham v. C.I.R.

Citation: 20 T.C. 65

Opinion Judge: MURDOCK, Judge:

Party Name: JAMES H. CUNNINGHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Carl E. Glock, Jr., Esq., for the petitioner. Edward L. Cobb, Esq., for the respondent.

Case Date: April 13, 1953

Court: U.S. Tax Court