294 F.2d 957 (5th Cir. 1961), 18824, Smith v. C.I.R.

Citation: 294 F.2d 957

Party Name: Benjamin T. and Jeannette M. SMITH, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Case Date: October 11, 1961

Court: U.S. Court of Appeals — Fifth Circuit