20 T.C. 663 (1953), 30980, Smith v. C.I.R.

Citation: 20 T.C. 663

Opinion Judge: JOHNSON, Judge:

Party Name: H. R. SMITH AND MARY ILO SMITH, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JUANITA ALLEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HUGO ALLEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Robert Ash, Esq., for the petitioners. Frank C. Allen, Esq., for the respondent.

Case Date: June 25, 1953

Court: U.S. Tax Court