Case: Heard et ux. v. Commissioner of Internal Revenue
Abbreviation: Heard v. Commissioner
Decision Date: 1964-06-15
Docket Number: No. 1055
Citation: 377 U.S. 978
Volume: 377
Reporter: United States Reports
Court: Supreme Court of the United States
Jurisdiction: United States
Parties: Heard et ux. v. Commissioner of Internal Revenue.
Judges: 
Pages: 978–978

Head Matter:
No. 1055.
Heard et ux. v. Commissioner of Internal Revenue.
Henry C. Lowenhaupt and Owen T. Armstrong for petitioners.
Solicitor General Cox, Assistant Attorney General Ober-dorfer and Melva M. Graney for respondent.

Opinion:
C. A. 8th Cir. Certiorari denied.