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October 1, 1961, to March 31, 1962

Volume 37

(Cite 37 T.C.)

ELLA C. THOMAS

REPORTER

UNITED STATES

GOVERNMENT PRINTING OFFICE

WASHINGTON: 1962

For sale by the Superintendent of Documents, U.S. Government Printing Office Washington 25, D.C. Price $4 (Buckram)

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JUDGES OF THE TAX COURT OF THE UNITED STATES.

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

C. ROGERS ARUNDELL.

EUGENE BLACK.

MARION J. HARRON.1

JOHN W. KERN.

J. EDGAR MURDOCK.2

HOWARD P. LOCKE, Clerk.

O. W. SCHOENFELDER, Administrative Officer.

ELLA C. THOMAS, Reporter.

1 Termination of recall December 31, 1961.
* Judge Murdock recalled January 15, 1962.

TABLE OF PROCEEDINGS REPORTED.

Page.

Adame, R. L., Estate, and Consuelo C., Individually and Independent
Executrix

807

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