32 T.C. 301 (1959), 65966, Upton v. C.I.R.

Citation: 32 T.C. 301

Opinion Judge: ARUNDELL, Judge:

Party Name: JOHN R. UPTON AND ANNA L. S. UPTON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARGARET ST. AUBYN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Everett S. Layman, Esq., and Kenneth S. Carey, Esq., for the petitioners. Aaron S. Resnik, Esq., and Leslie T. Jones, Esq., for the respondent.

Case Date: Thursday April 30, 1959

Court: U.S. Tax Court