1 T.C. 937 (1943), 108505, Philadelphia v. C. I. R.

Citation: 1 T.C. 937

Opinion Judge: HILL, Judge:

Party Name: JOHN WANAMAKER PHILADELPHIA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: C. J. McGuire, Esq., and Philip Bardes, Esq., for the petitioner Dean P. Kimball, Esq., for the respondent.

Judge Panel: MURDOCK and VAN FOSSAN, J.J., dissent.

Case Date: April 14, 1943

Court: U.S. Tax Court