1 T.C. 113 (1942), 109182, Deupree v. C.I.R.

Citation: 1 T.C. 113

Opinion Judge: BLACK, Judge:

Party Name: RICHARD R. DEUPREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: F. F. Dinsmore, Esq., for the petitioner. DeWitt M. Evans, Esq., for the respondent.

Judge Panel: SMITH and MELLOTT, JJ., concur only in the result. VAN FOSSAN, J., dissenting: I respectfully dissent.

Case Date: November 24, 1942

Court: U.S. Tax Court