58 T.C. 1038 (1972), 2935-68, Kinney v. Commissioner of Internal Revenue

Citation: 58 T.C. 1038

Opinion Judge: SIMPSON, Judge:

Party Name: HARRY A. KINNEY AND BETTY W. KINNEY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Charles W. Hall and Augustus T. Blackshear, Jr., for the petitioners. Leslie A. Plattner, for the respondent.

Case Date: September 26, 1972

Court: U.S. Tax Court