9 T.C. 364 (1947), 11523, Carter v. C. I. R.

Citation: 9 T.C. 364

Opinion Judge: DISNEY, Judge:

Party Name: SUSAN J. CARTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. OIL TRADING COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: John S. Keith, Esq., for the petitioners. Sheldon V. Ekman, Esq., for the respondent.

Case Date: September 17, 1947

Court: U.S. Tax Court