55 T.C. 774 (1971), 644-69, Kimes v. C.I.R.

Citation: 55 T.C. 774

Opinion Judge: RAUM, Judge:

Party Name: CHARLOETTE J. KIMES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Richard A. Rattray, for the petitioner. Robert H. Feldman, for the respondent.

Case Date: Monday February 22, 1971

Court: U.S. Tax Court