297 F.2d 169 (4th Cir. 1961), 8278, Cleveland v. C.I.R.

Citation: 297 F.2d 169

Party Name: Richard F. CLEVELAND and Jessie B. Cleveland, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Case Date: December 07, 1961

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