33 T.C. 465 (1959), 65283-65291, Smith v. C. I. R.

Citation: 33 T.C. 465

Opinion Judge: BRUCE, Judge:

Party Name: CRAIG M. SMITH AND RUTH E. SMITH, ET AL.,[1] PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: J. Terrell Vaughan, Esq., for the petitioners. Robert A.Roberts, Esq., for the respondent.

Case Date: December 09, 1959

Court: U.S. Tax Court