1 T.C. 1137 (1943), 110430, O'Bryan v. C. I. R.

Citation: 1 T.C. 1137

Opinion Judge: MELLOTT, Judge:

Party Name: WILLIAM L. E. O'BRYAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Arthur H. Kent, Esq., and C. Wm. Wittman, Jr., C.P.A., for the petitioner. Harry R. Horrow, Esq., for the respondent.

Judge Panel: HARRON, J., dissenting:

Case Date: Tuesday May 18, 1943

Court: U.S. Tax Court