35 T.C. 732 (1961), 78089, Herr v. C. I. R.

Citation: 35 T.C. 732

Opinion Judge: RAUM, Judge:

Party Name: ARLEAN I. HERR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ROBERT F. HERR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Norman H. Brown, Esq., for the petitioners. David E. Crabtree, Esq., for the respondent.

Case Date: February 06, 1961

Court: U.S. Tax Court