United States Tax Court April 9, 1964, Docket Nos. 92212, 92213. (Havener v. Commissioner)

Paul W. Havener v. Commissioner. Paul W. Havener and Mary Elizabeth Havener v. Commissioner. Havener v. Commissioner Docket Nos. 92212, 92213. United States Tax Court T.C. Memo 1964-91; 1964 Tax Ct. Memo LEXIS 244; 23 T.C.M. (CCH) 539; T.C.M. (RIA) 64091; April 9, 1964 Sidney Pepper, 120 Broadway, New York, N. Y., for the petitioners. Robert D. Whoriskey, for the respondent.