THOMPSON v. COMMISSIONER OF INTERNAL REVENUE, 15 T.C. 609 (1950) WILLIARD I. AGNES B. THOMPSON, PETITIONERS, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. Docket No. 24735.United States Tax Court. Promulgated November 10, 1950. Petitioner purchased cigarettes in Oklahoma, which state imposes tax on cigarettes. Though he did not purchase the stamps required, they were affixed to the […]
