37 T.C. 826 (1962), 86042, Gerard v. C. I. R.

Citation: 37 T.C. 826

Opinion Judge: MULRONEY, Judge:

Party Name: RAYMON GERARD AND FRANCES GERARD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Raymon Gerard, pro se. Norton L. Armour, Esq., for the respondent.

Case Date: January 26, 1962

Court: U.S. Tax Court