39 T.C. 42 (1962), 89633, Grubbs v. C. I. R.

Citation: 39 T.C. 42

Opinion Judge: BRUCE, Judge:

Party Name: DAVID T. GRUBBS AND MARGARET S. GRUBBS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Raymond R. Farrell, Esq., for the petitioners. Lawrence S. Kartiganer, Esq., and Karl M. Samuelian, Esq., for the respondent.

Case Date: October 08, 1962

Court: U.S. Tax Court