38 T.C. 470 (1962), 91167, Cockrell v. C.I.R.

Citation: 38 T.C. 470

Opinion Judge: SCOTT, Judge:

Party Name: LEO C. COCKRELL AND CAROL P. COCKRELL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Ellsworth W. Ginsberg, Esq., for the petitioners. H. Tracy Huston, Esq., for the respondent.

Case Date: June 28, 1962

Court: U.S. Tax Court