38 T.C. 785 (1962), 86804, Rogers v. C.I.R.

Citation: 38 T.C. 785

Opinion Judge: FORRESTER, Judge:

Party Name: STUART A. ROGERS AND DESSIE MAE B. ROGERS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Joseph A. Whittle, Esq., for the petitioners. Donald C. Knickerbocker, Esq., for the respondent.

Case Date: August 30, 1962

Court: U.S. Tax Court