35 T.C. 566 (1961), 80048, Hoover v. C. I. R.

Citation: 35 T.C. 566

Opinion Judge: VAN FOSSAN, Judge:

Party Name: REUBEN B. HOOVER AND ELIZABETH S. HOOVER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Paul T. Key, Esq., for the petitioners. Mark H. Berliant, Esq., for the respondent.

Case Date: January 18, 1961

Court: U.S. Tax Court