44 T.C. 126 (1965), 3958-63, Rogers v. C. I. R.

Citation: 44 T.C. 126

Opinion Judge: ATKINS, Judge:

Party Name: [*]JOHN M. ROGERS AND GLADYS B. ROGERS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Michael L. Mellor and Edward J. Ruff, for the petitioners. Roger A. Pott, for the respondent.

Case Date: April 30, 1965

Court: U.S. Tax Court