43 T.C. 900 (1965), 1245-63, Simpson v. C. I. R.

Citation: 43 T.C. 900

Opinion Judge: DRENNEN, Judge:

Party Name: W. H. B. SIMPSON AND KATHERINE M. SIMPSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Joseph E. McAndrews and Thomas A. Frazier, Jr., for the petitioners. Winfield A. Gartner, for the respondent.

Case Date: March 30, 1965

Court: U.S. Tax Court