United States Tax Court July 23, 1964, Docket Nos. 846-62, 847-62. (Martin v. Commissioner)

John W. Martin, Jr., and Mary Ann Martin v. Commissioner. John W. Martin, Sr. v. Commissioner. Martin v. Commissioner Docket Nos. 846-62, 847-62. United States Tax Court T.C. Memo 1964-201; 1964 Tax Ct. Memo LEXIS 137; 23 T.C.M. (CCH) 1217; T.C.M. (RIA) 64201; July 23, 1964 Richard H. Foster, for the petitioners. Roger A. Pott, for the respondent.