40 T.C. 40 (1963), 86335, Wells v. C. I. R.

Citation: 40 T.C. 40

Opinion Judge: GS-5 OPPER, Judge:

Party Name: WILLIAM AND DORIS WELLS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: William Wells, pro se. Robert D. Whoriskey, for the respondent.

Case Date: April 15, 1963

Court: U.S. Tax Court