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October 1, 1972, to March 31, 1973

Volume 59

(Cite 59 T.C.)

ELLA C. THOMAS

REPORTER

U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON : 1973

For sale by the Superintendent of Documents, U. S. Government Printing Office

Washington, D.C. 20402 - Price $8.75

Stock Number 2805-00124

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ERRATUM.—58 T. C. 633. Line 14 should read:
After hearing the testimony and considering plaintiff's and defendant's briefs

JUDGES OF THE UNITED STATES TAX COURT

Chief Judge
WILLIAM M. DRENNEN

ARNOLD RAUM
BRUCE M. FORRESTER
IRENE F. SCOTT
WILLIAM M. FAY
HOWARD A. DAWSON, JR.
AUSTIN HOYT
THEODORE TANNENWALD, JR.
CHARLES R. SIMPSON

Judges

C. MOXLEY FEATHERSTON
LEO H. IRWIN
SAMUEL B. STERRETT
WILLIAM H. QUEALY
WILLIAM A. GOFFE
CYNTHIA H. HALL
DARRELL D. WILES 1

Retired judges recalled to perform judicial duties under the provisions of section 7447 of the Internal Revenue Code of 1954: J. GREGORY BRUCE

NORMAN O. TIETJENS
GRAYDON G. WITHEY

JAMES M. GUSSIS JOSEPH N. INGOLIA CHARLES R. JOHNSTON

Commissioners

John H. SACKS
RANDOLPH F. CALDWELL, JR.

CHARLES S. Casazza, Clerk
WILLIAM F. HUFFMAN, Executive Director

1 Judge Wiles took oath of office October 24, 1972.

TABLE OF CASES REPORTED

Page 670 231 441 272 654 412 578 436 708 92 92 760 732 732 401 133 642

461

AMBAC Industries, Inc.--
American Foundry, et al.--
Associates Investment Co..
Badcock, W. S., Corp--------
Baldwin, Louvine M., Estate..
Berenson, Louis and Sue A., et al..
Berglund, Everett R., Estate --
Blum, Peter E.. ----
Boagni, Vincent, Jr.---
Bogard, Bridget...
Bogard, Howard..-----
Bolger, David F. and Barbara A..
Boro, Leon and Barbara A.
Brock, Robert L. and Marjorie, et al.
Cabax Mills ------
Campbell, Martha K., Estate..
Carnegie Productions, Inc.--.
Chiastain, Thomas M.--
Ch Idre, Deward A. and Martha J..
Cimarron Trust Estate..
Citizens National Bank & Trust Co. of Baytown, Executor
Cleveland, Henry C. and Priscilla A.
Cohen, David and Marilyn.--
Cohen, Isidore and Pauline.
Cohen, Sam and Sarah.----
Cohen, Sarah, Estate..
Cohn, Edna Morris.----
Cohn, Sidney and Stella.--
Collegiate Cap & Gown Co.
Cook, B. C. & Sons, Inc.----
Cox, Mary Joyce, Estate.
Craft, Charles E. and Robbie D...
Craft Plating & Finishing, Inc.--
Crawford, Lillian M. and Estate of Walter
Crescent Wharf & Warehouse Co..
Dawson, Donald F. and Eleanore A..
Deering Milliken, Inc.----
Divine, Harold S. and Rita K.
Eisler, George and Riane....
Ellman, Michael, Estate
Erdoss, Klari A., Executrix.
Family Group, Inc.-------
Feldman, Isidore, Executor..
Fischbein, Dave, Co.-------

578 195 837 578 412 412 412

412

21

21

449 516 825 696 696 830 751 264 469 152 634 367

551

660

412

338

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