25 T.C. 1296 (1956), 53125, James v. C. I. R.

Citation: 25 T.C. 1296

Opinion Judge: KERN, Judge:

Party Name: WENDELL E. AND EVELYN C. JAMES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Harold W. James, Esq., for the petitioners. Frank D. Moran, Esq., for the respondent.

Case Date: March 22, 1956

Court: U.S. Tax Court