31 T.C. 1 (1958), 65292, Smith v. C. I. R.

Citation: 31 T.C. 1

Opinion Judge: MULRONEY, Judge:

Party Name: RICHARD F. SMITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. RICHARD F. SMITH AND ALMA M. SMITH, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Arthur D. Rich, Esq., and Thomas C. Fitzgerald, Jr., Esq., for the petitioners. Miller Bowen, Esq., for the respondent.

Case Date: October 08, 1958

Court: U.S. Tax Court