United States Tax Court February 25, 1963, Docket No. 87767. (Holmes v. Commissioner)

Ralph K. Holmes v. Commissioner. Holmes v. Commissioner Docket No. 87767. United States Tax Court T.C. Memo 1963-55; 1963 Tax Ct. Memo LEXIS 290; 22 T.C.M. (CCH) 214; T.C.M. (RIA) 63055; February 25, 1963 *290 Gabriel T. Pap. Esq., 51 E. 67th St., New York, N. Y., for the petitioner. Edward H. Hance, Esq., for the respondent.