United States Tax Court August 28, 1963, Docket Nos. 93805, 93806, 93857. (Armstrong v. Commissioner)

Kenneth Armstrong and Angelina Armstrong, et al. 1 v. Commissioner. Armstrong v. Commissioner Docket Nos. 93805, 93806, 93857. United States Tax Court T.C. Memo 1963-232; 1963 Tax Ct. Memo LEXIS 114; 22 T.C.M. (CCH) 1179; T.C.M. (RIA) 63232; August 28, 1963 Spurgeon Avakian and Jerry Phelan, First Western Bldg., Oakland, Calif., for the petitioners, Claude R. Wilson, Jr., for the respondent.