35 T.C. 588 (1961), 71800, Holt v. C. I. R.

Citation: 35 T.C. 588

Opinion Judge: DRENNEN, Judge:

Party Name: NAT HOLT AND BLANCHE HOLT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Gerard C. Tracy, Esq., and Thomas E. O'Sullivan, Esq., for the petitioners. Marion Malone, Esq., for the respondent.

Case Date: Wednesday January 18, 1961

Court: U.S. Tax Court