60 T.C. 447 (1973), 643-72, Bailey v. C.I.R.

Citation: 60 T.C. 447

Opinion Judge: SIMPSON, Judge:

Party Name: GEORGE L. BAILEY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: L. Joyce Hampers, for the petitioner. Willard J. Frank, for the respondent.

Case Date: June 18, 1973

Court: U.S. Tax Court