57 T.C. 189 (1971), 4557-69, Smyers v. C.I.R.

Citation: 57 T.C. 189

Opinion Judge: FAY, Judge:

Party Name: J. PAUL SMYERS, ET AL.,[1] PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Robert S. Newkirk and Michael M. Gibson, for the petitioners. John W. Dierker, for the respondent.

Case Date: November 08, 1971

Court: U.S. Tax Court