37 T.C. 399 (1961), 84485, Dowd v. C. I. R.

Citation: 37 T.C. 399

Opinion Judge: RAUM, Judge:

Party Name: LAURENCE P. DOWD AND JULIET R. DOWD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Laurence P. Dowd, for the petitioners. Cyrus A. Johnson, Esq., for the respondent.

Case Date: December 04, 1961

Court: U.S. Tax Court