50 T.C. 302 (1968), 3170-66, Swaim v. Commissioner of Internal Revenue

Citation: 50 T.C. 302

Opinion Judge: FAY, Judge:

Party Name: HARRY L. SWAIM, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Robert A. Kohn and Allan B. Solomon, for the petitioner. W. Gerald Thornton, for the respondent.

Case Date: May 14, 1968

Court: U.S. Tax Court