38 T.C. 673 (1962), 78894, Black v. C.I.R.

Citation: 38 T.C. 673

Opinion Judge: KERN, Judge:

Party Name: GARY BLACK AND NANCY B. BLACK, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: George D. Hubbard, Esq., for the petitioners. Joseph N. Ingolia, Esq., for the respondent.

Case Date: Wednesday August 22, 1962

Court: U.S. Tax Court