38 T.C. 723 (1962), 89256, Kerr v. C.I.R.

Citation: 38 T.C. 723

Opinion Judge: FAY, Judge:

Party Name: THOMAS KERR AND BARBARA KERR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: John P. Apicella, Esq., and Guy J. Rappleyea, Esq., for the petitioners. John D. Picco, Esq., for the respondent.

Case Date: August 27, 1962

Court: U.S. Tax Court