38 T.C. 790 (1962), 86488, Weller v. C.I.R.

Citation: 38 T.C. 790

Opinion Judge: DRENNEN, Judge:

Party Name: CARL E. WELLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE RESPONDENT. EMILY I. WELLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE RESPONDENT.

Attorney: Norman A. Peil, Jr., Esq., for the petitioners. Max J. Hamburger, Esq., for the respondent.

Case Date: September 10, 1962

Court: U.S. Tax Court