4 T.C. 121 (1944), 1501, Hubbart v. Commissioner of Internal Revenue

Citation: 4 T.C. 121

Opinion Judge: OPPER, Judge:

Party Name: RALPH D. HUBBART, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: John M. Hudson, Esq., for the petitioner. Melvin S. Huffaker, Esq., for the respondent.

Case Date: September 30, 1944

Court: U.S. Tax Court