23 T.C. 682 (1955), 37943, Kelly v. C. I. R.

Citation: 23 T.C. 682

Opinion Judge: BRUCE, Judge:

Party Name: DANIEL S.W. KELLY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Harvey W. Peters, Esq., for the petitioner. Edward L. Newberger, Esq., for the respondent.

Case Date: January 24, 1955

Court: U.S. Tax Court