52 T.C. 115 (1969), 2299-67, Bailey v. Commissioner of Internal Revenue

Citation: 52 T.C. 115

Opinion Judge: TIETJENS, Judge:

Party Name: BARBARA M. BAILEY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT C. P. BAILEY AND BARBARA M. BAILEY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Robert O. Rogers, for the petitioners. J. Patrick McElroy, for the respondent.

Case Date: April 21, 1969

Court: U.S. Tax Court