10 T.C. 64 (1948), 12872, Carpenter v. C.I.R.

Citation: 10 T.C. 64

Opinion Judge: HARLAN, Judge:

Party Name: LAWRENCE W. CARPENTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Lee Loevinger, Esq., for the petitioner. T. A. Steele, Jr., Esq., for the respondent.

Judge Panel: ARUNDELL, J., did not participate in the consideration of or decision in this report. VAN FOSSAN, J., concurs only in the result. HILL, J., dissenting:

Case Date: Tuesday January 13, 1948

Court: U.S. Tax Court