37 T.C. 569 (1961), 75124, Gibbons v. C. I. R.

Citation: 37 T.C. 569

Opinion Judge: PIERCE, Judge:

Party Name: RICHARD B. GIBBONS AND MARY LOUISE GIBBONS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Kenneth S. Carey, Esq., for the petitioners. William T. Ivey, Jr., Esq., for the respondent.

Case Date: December 27, 1961

Court: U.S. Tax Court