37 T.C. 124 (1961), 81911, Swenson v. C. I. R.

Citation: 37 T.C. 124

Opinion Judge: TRAIN, Judge:

Party Name: GEORGE W. S. SWENSON AND RUTH E. SWENSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: J. Neil Morton, Esq., and John M. Sullivan, Esq., for the petitioners. Leonard A. Hammes, Jr., Esq., for the respondent.

Case Date: Tuesday October 31, 1961

Court: U.S. Tax Court