54 T.C. 1121 (1970), 4588-67, Harper v. C.I.R.

Citation: 54 T.C. 1121

Opinion Judge: DAWSON, Judge:

Party Name: JOHN HARPER AND CONSTANCE HARPER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Isidore R. Tucker, for the petitioners. William F. Chapman, for the respondent.

Case Date: May 26, 1970

Court: U.S. Tax Court

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54 T.C. 1121 (1970), 4588-67, Harper v. C.I.R.

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