United States Tax Court August 9, 1961, Docket Nos. 64531, 64532. (57 Herkimer St. Corp. v. Commissioner)

57 Herkimer Street Corporation v. Commissioner. Bessie Brouse Nelson v. Commissioner. 57 Herkimer St. Corp. v. Commissioner Docket Nos. 64531, 64532. United States Tax Court T.C. Memo 1961-223; 1961 Tax Ct. Memo LEXIS 126; 20 T.C.M. (CCH) 1100; T.C.M. (RIA) 61223; August 9, 1961 Paul Arnold, Esq., and Richard Z. Steinhaus, Esq., for the petitioners. Charles B. Markham, Esq., and Samuel B.