44 T.C. 678 (1965), 3991-63, Chewning v. C. I. R.

Citation: 44 T.C. 678

Opinion Judge: ATKINS, Judge:

Party Name: E.TAYLOR CHEWNING AND CAROLINE M. CHEWNING, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Wayne Kendrick, for the petitioners. Stuart E. Seigel, for the respondent.

Judge Panel: SCOTT, J., concurs in the result.

Case Date: July 30, 1965

Court: U.S. Tax Court