43 T.C. 520 (1965), 94949, Darling v. C. I. R.

Citation: 43 T.C. 520

Opinion Judge: HOYT, Judge:

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

Attorney: Jules S. Korner III, for petitioners. Merrill R. Talpers, for respondent.

Case Date: January 29, 1965

Court: U.S. Tax Court