MERRITT v. COMMISSIONER OF INTERNAL REVENUE, 29 T.C. 149 (1957) MARJORIE M. MERRITT ET AL.,[fn1] PETITIONERS, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. Docket Nos. 54563-54565.United States Tax Court. Filed October 29, 1957. [fn1] Proceedings of the following petitioners are consolidated herewith: Lula Marion McElroy Pendleton, formerly Lula Marion McElroy Parker, Docket No. 54564; William R. McElroy, […]
