36 T.C. 577 (1961), 79886, Shea v. C.I.R.

Citation: 36 T.C. 577

Opinion Judge: WITHEY, Judge:

Party Name: J. J. SHEA AND NINA L. SHEA, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Vester T. Hughes, Ju. Esq., for the petitioners. Graham R. E. Koch, Esq., for the respondent.

Case Date: Thursday June 29, 1961

Court: U.S. Tax Court