37 T.C. 932 (1962), 84881, Riley v. C. I. R.

Citation: 37 T.C. 932

Opinion Judge: TRAIN, Judge:

Party Name: JOHN D. RILEY AND INEZ P. RILEY, PETITIONERS. v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: W. H. Albritton, Esq., for the petitioners. Homer F. Benson, esq., and Glen W. Gilson ii, Esq., for the respondent.

Case Date: Wednesday February 14, 1962

Court: U.S. Tax Court