34 T.C. 1100 (1960), 73234, Smith v. C. I. R.

Citation: 34 T.C. 1100

Opinion Judge: RAUM, Judge:

Party Name: BENJAMIN T. AND JEANNETTE M. SMITH, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: John R. Himes, Esq., for the petitioners. Louis J. DeReuil, Esq., for the respondent.

Case Date: September 23, 1960

Court: U.S. Tax Court