36 T.C. 886 (1961), 70630, Pepper v. C.I.R.

Citation: 36 T.C. 886

Opinion Judge: TRAIN, Judge:

Party Name: C. DORIS H. PEPPER AND MORTON PEPPER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. R. LAWRENCE SIEGEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Benjamin Pepper, Esq., for the petitioners. Paul D. Barker, Esq., for the respondent.

Case Date: August 28, 1961

Court: U.S. Tax Court