36 T.C. 1128 (1961), 83488, Brooks v. C.I.R.

Citation: 36 T.C. 1128

Opinion Judge: MULRONEY, Judge:

Party Name: MERLE P. BROOKS AND VERA BROOKS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Adam Y. Bennion, Esq., and E. Robb Livingston, Esq., for the petitioners. Donald P. Chehock, Esq., for the respondent.

Case Date: September 27, 1961

Court: U.S. Tax Court