38 T.C. 444 (1962), 87888, Idol v. C.I.R.

Citation: 38 T.C. 444

Opinion Judge: WITHEY, Judge:

Party Name: EDGAR S. IDOL AND KATHERINE G. IDOL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SPEEDWAY TRANSPORTS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Owen T. Armstrong, Esq., Henry C. Lowenhaupt, Esq., and Richard D. FitzGibbon, Jr., Esq., for the petitioners. Robert A. Roberts, Esq., for the respondent.

Case Date: June 27, 1962

Court: U.S. Tax Court