35 T.C. 71 (1960), 70795, Lewis v. C. I. R.

Citation: 35 T.C. 71

Opinion Judge: RAUM, Judge:

Party Name: THOMAS G. LEWIS AND FLORENCE BEYER LEWIS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHARLES O. WALGRAN AND EDNA G. WALGRAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: C. Walter Randall, Jr., Esq., for the petitioners. Frederick A. Levy, Esq., for the respondent.

Case Date: October 20, 1960

Court: U.S. Tax Court