43 T.C. 21 (1964), 2479-62, Hamrick v. C. I. R.

Citation: 43 T.C. 21

Opinion Judge: BRUCE, Judge:

Party Name: JAMES C. HAMRICK AND L. G. HAMRICK, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Arthur M. Jenkins, for the petitioners. John L. Ridenour III, for the respondent.

Case Date: October 20, 1964

Court: U.S. Tax Court