35 T.C. 617 (1961), 70957, Ferrer v. C. I. R.

Citation: 35 T.C. 617

Opinion Judge: OPPER, Judge:

Party Name: JOSE V. FERRER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Samuel L. Siegel, Esq., for the petitioner. Edward N. Delaney, Esq., for the respondent.

Case Date: Tuesday January 24, 1961

Court: U.S. Tax Court