36 T.C. 739 (1961), 83861, Heyward v. C.I.R.

Citation: 36 T.C. 739

Opinion Judge: DRENNEN, Judge:

Party Name: MARY B. HEYWARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN T. HEYWARD AND HAIDEE M. HEYWARD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Robert W. Hemphill, Esq., and Paul Hemphill, Jr., Esq., for the petitioners. James E. Johnson, Jr., Esq., for the respondent.

Case Date: July 28, 1961

Court: U.S. Tax Court