22 T.C. 446 (1954), 37233, Kilpatrick v. C.I.R.

Citation: 22 T.C. 446

Opinion Judge: OPPER, Judge:

Party Name: LILLIAN KILPATRICK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: James P. Hill, Esq., and William R. Frazier, Esq., for the petitioner. Hugh F. Culverhouse, Esq., for the respondent.

Case Date: May 28, 1954

Court: U.S. Tax Court