46 T.C. 505 (1966), 1006-64, Clay v. C. I. R.

Citation: 46 T.C. 505

Opinion Judge: FORRESTER, Judge:

Party Name: EDWARD P. CLAY AND MARY CLAY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: S. Gordon Shreffler, for the petitioners. Hugh C. McMahon, for the respondent.

Case Date: July 21, 1966

Court: U.S. Tax Court