Party Name:
RENTON K. BRODIE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THOMAS J. WOOD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARK UPSON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN F. ROGERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Attorney:
F. F. Dinsmore, Esq., for the petitioners. DeWitt M. Evans, Esq., for the respondent.
Judge Panel:
SMITH, TURNER, and HILL, J.J., concur only in the result. LEECH, J., dissents. VAN FOSSAN, J., dissenting:
