35 T.C. 1092 (1961), 74965, Koons v. C. I. R.

Citation: 35 T.C. 1092

Opinion Judge: FISHER, Judge:

Party Name: JOHN F. KOONS AND M. E. KOONS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: C. Chester Guy, Esq., for the petitioners. Henry T. Nicholas, Esq., for the respondent.

Case Date: March 31, 1961

Court: U.S. Tax Court