37 T.C. 1078 (1962), 81372, Falk v. C. I. R.

Citation: 37 T.C. 1078

Opinion Judge: SCOTT, Judge:

Party Name: IRVING FALK, ET AL.,[1] PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: E. Charles Eichenbaum, Esq., and W. S. Miller, Jr., Esq., for the petitioners. John P. Higgins, Esq., for the respondent.

Case Date: March 14, 1962

Court: U.S. Tax Court