United States Tax Court February 13, 1957, Docket No. 59548. (Gulledge v. Commissioner)

Edmund Thomas Gulledge, Sr., and Lucy Coulter Gulledge, Husband and Wife v. Commissioner. Gulledge v. Commissioner Docket No. 59548. United States Tax Court T.C. Memo 1957-29; 1957 Tax Ct. Memo LEXIS 223; 16 T.C.M. (CCH) 134; T.C.M. (RIA) 57029; February 13, 1957 *223 1. During the taxable years 1951 and 1952 and for many years prior thereto, petitioner Edmund Thomas Gulledge, Sr.