23 T.C. 450 (1954), 41225, Rainwater v. C. I. R.

Citation: 23 T.C. 450

Opinion Judge: RAUM, Judge:

Party Name: H. T. RAINWATER, AND EMMY LOU RAINWATER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Cyrus A. Neuman, Esq., for the petitioners. D. Z. Cauble, Jr., Esq., for the respondent.

Case Date: Tuesday December 07, 1954

Court: U.S. Tax Court