11 T.C. 663 (1948), 16104, Blumberg v. C. I. R.

Citation: 11 T.C. 663

Opinion Judge: BLACK, Judge:

Party Name: ISAAC BLUMBERG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Morris Kanfer, Esq., for the petitioner. E. M. Woolf, Esq., for the respondent.

Judge Panel: TURNER, J., dissenting: HILL and OPPER, JJ., agree with this dissent.

Case Date: October 25, 1948

Court: U.S. Tax Court