37 T.C. 147 (1961), 79728, Fuller v. C. I. R.

Citation: 37 T.C. 147

Opinion Judge: OPPER, Judge:

Party Name: KATHRYN S. FULLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Warren W. Grimes, Esq., for the petitioner. Max J. Hamburger, Esq., for the respondent.

Judge Panel: MULRONEY, J., specially concurring:

Case Date: October 31, 1961

Court: U.S. Tax Court