12 T.C. 1095 (1949), 15727, Brown v. C.I.R.

Citation: 12 T.C. 1095

Opinion Judge: LEECH, Judge:

Party Name: HELEN C. BROWN, PETITIONER, V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EARL M. BROWN, PETITIONER,

Attorney: George E. H. Goodner, Esq., and Scott P. Crampton, Esq., for the petitioners. J. Harrison Miller, Esq., for the respondent.

Judge Panel: ARUNDELL, J., dissenting: VAN FOSSAN, MURDOCK, BLACK, TYSON, and LeMIRE, JJ., agree with this dissent.

Case Date: Tuesday June 21, 1949

Court: U.S. Tax Court