25 T.C. 468 (1955), 51985, Wood v. C. I. R.

Citation: 25 T.C. 468

Opinion Judge: WITHEY, Judge:

Party Name: ARTHUR E. WOOD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ARTHUR E. WOOD AND MARY L. WOOD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Lyall F. Martz, Esq., for the petitioners. Peter K. Nevitt, Esq., for the respondent.

Case Date: December 14, 1955

Court: U.S. Tax Court