46 T.C. 147 (1966), 469-64, Kingbay v. C. I. R.

Citation: 46 T.C. 147

Opinion Judge: SCOTT, Judge:

Party Name: CURTIS W. KINGBAY AND LAURA M. KINGBAY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Paul W. Oberg, for the petitioners. Marvin F. Peterson, for the respondent.

Case Date: April 29, 1966

Court: U.S. Tax Court