60 T.C. 988 (1973), 3803-72, Smith v. C.I.R.

Citation: 60 T.C. 988

Opinion Judge: FEATHERSTON, Judge:

Party Name: TRAVIS SMITH AND ESTHER J. SMITH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: John A. Nehrer, for the petitioners. John P. Graham, for the respondent.

Case Date: Wednesday September 26, 1973

Court: U.S. Tax Court