4 T.C. 1186 (1945), 4109, Adams v. C. I. R.

Citation: 4 T.C. 1186

Party Name: ADAM A. ADAMS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Sydney A. Gutkin, Esq., for the petitioner. Jonas M. Smith, Esq., for the respondent.

Judge Panel: KERN, Judge:

Case Date: Thursday April 26, 1945

Court: U.S. Tax Court