56 T.C. 477 (1971), 5556-68, James B. v. C.I.R.

Citation: 56 T.C. 477

Opinion Judge: TANNENWALD, Judge:

Party Name: JAMES B. AND MARGARET CAREY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Ellis W. Manning, Jr., and Lyman G. Friedman, for the petitioners. Thomas C. Morrison, for the respondent.

Judge Panel: RAUM, J., did not participate in the consideration or disposition of this case.

Case Date: June 14, 1971

Court: U.S. Tax Court