37 T.C. 1107 (1962), 83598, Edwards v. C. I. R.

Citation: 37 T.C. 1107

Opinion Judge: FORRESTER, Judge:

Party Name: JAMES F. EDWARDS AND JOAN C. EDWARDS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTHER S. EDWARDS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Robert K. Emerson, Esq., for the petitioners in Docket No. 83598. Elliott E. Meyers, Esq., for the petitioner in Docket No. 86533. Conley G. Wilkerson, Esq., for the respondent.

Case Date: March 19, 1962

Court: U.S. Tax Court