27 T.C. 976 (1957), 35639, Wilson v. C.I.R.

Citation: 27 T.C. 976

Opinion Judge: BLACK, Judge:

Party Name: SAM E. WILSON, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ADA ROGERS WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Robert B. Payne, Esq., and J. A. Martin, Esq., for the petitioners. M. Clifton Maxwell, Esq., for the respondent.

Case Date: March 20, 1957

Court: U.S. Tax Court