7 T.C. 1180 (1946), 10158, Brainard v. C. I. R.

Citation: 7 T.C. 1180

Opinion Judge: OPPER, Judge:

Party Name: MILLAR BRAINARD AND KATHARINE R. BRAINARD, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: John E. Hughes, Esq., for the petitioners. Arnold R. Cutler, Esq., for the respondent.

Case Date: November 21, 1946

Court: U.S. Tax Court