10 T.C. 955 (1948), 15517, Cox v. C.I.R.

Citation: 10 T.C. 955

Opinion Judge: DISNEY, Judge:

Party Name: BENJAMIN B. COX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: John A. McCann, Esq., for the petitioner. Stanley W. Herzfeld, Esq., for the respondent.

Judge Panel: MURDOCK, J., dissenting: JOHNSON, J., agrees with this dissent. KERN, J., dissenting: JOHNSON, J., agrees with this dissent.

Case Date: May 26, 1948

Court: U.S. Tax Court