11 T.C. 483 (1948), 12203, Kaufmann v. C. I. R.

Citation: 11 T.C. 483

Opinion Judge: OPPER, Judge:

Party Name: ROSE KAUFMANN, PETITIONER, ET AL.,[*] v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Edward I. Goldberg, Esq., for the petitioners. Stanley L. Drexler, Esq., for the respondent.

Judge Panel: KERN, J., concurring: LEECH and ARNOLD, JJ., agree with the above. HILL, J., dissenting: ARUNDELL, VAN FOSSAN, MURDOCK, BLACK, and TYSON, JJ., agree with dissent.

Case Date: September 28, 1948

Court: U.S. Tax Court