12 T.C. 414 (1949), 18238, Waters v. C.I.R.

Citation: 12 T.C. 414

Opinion Judge: HARLAN, Judge:

Party Name: KENNETH WATERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Earl Bohannon, Esq., for the petitioner. Elmer L. Corbin, Esq., for the respondent.

Judge Panel: VAN FOSSAN and MURDOCK, J.J., concur only in the result. OPPER, J., dissenting: HARRON, J., agrees with the above dissent.

Case Date: March 23, 1949

Court: U.S. Tax Court