1 T.C. 228 (1942), 107303, Johnston v. C. I. R.

Citation: 1 T.C. 228

Opinion Judge: BLACK, Judge:

Party Name: ROBERT W. JOHNSTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. T. ALICE KLAGES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: George A. Reiss, Esq., for the petitioners. Z. N. Diamond, Esq., for the respondent.

Judge Panel: MURDOCK, P. J., dissenting: OPPER, J., dissenting in part: SMITH, J., agrees with this dissent. MURDOCK, J.,

Case Date: December 10, 1942

Court: U.S. Tax Court