12 T.C. 446 (1949), 12319, Bowen v. C.I.R.

Citation: 12 T.C. 446

Opinion Judge: HARRON, Judge:

Party Name: TRUMAN BOWEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Blaine B. Shimmel, Esq., Louis McClennen, Esq., and James A. Smith, C.P.A., for the petitioner. E. A. Tonjes, Esq., and H. A. Melville, Esq., for the respondent.

Judge Panel: VAN FOSSAN, J. dissents. MURDOCK, J., dissenting: JOHNSON, J., dissenting: TURNER, LEECH, DISNEY, and OPPER, JJ., agree with this dissent.

Case Date: March 25, 1949

Court: U.S. Tax Court