39 T.C. 231 (1962), 77669, Nutt v. C. I. R.

Citation: 39 T.C. 231

Opinion Judge: SCOTT, Judge:

Party Name: JOHN F. NUTT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EILEEN M. NUTT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: W. Lee McLane, Jr., Esq., and Thaddeus Rojek, Esq., for the petitioners. Walter S. Weiss, Esq., and Donald D. Winn, Esq., for the respondent.

Case Date: October 26, 1962

Court: U.S. Tax Court