United States Tax Court August 15, 1958, Docket No. 67140. (Beck v. Commissioner)

Albert W. Beck v. Commissioner. Beck v. Commissioner Docket No. 67140. United States Tax Court T.C. Memo 1958-155; 1958 Tax Ct. Memo LEXIS 71; 17 T.C.M. (CCH) 770; T.C.M. (RIA) 58155; August 15, 1958 *71 Petitioner is an electrical supervisor by trade. Since 1935, he has maintained a home in Richmond, Virginia, for his wife and children.