22 T.C. 181 (1954), 39890, Armour v. C.I.R.

Citation: 22 T.C. 181

Opinion Judge: FISHER, Judge:

Party Name: THOMAS D. ARMOUR AND ESTELLE C. ARMOUR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Robert A. Littleton, Esq., for the petitioners. Newman A. Townsend, Jr., Esq., and Leigh A. Crockett, Esq., for the respondent.

Case Date: April 30, 1954

Court: U.S. Tax Court