12 T.C. 468 (1949), 12316, Mills v. C.I.R.

Citation: 12 T.C. 468

Opinion Judge: JOHNSON, Judge:

Party Name: EDWARD M. MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Harry R. Horrow, Esq., for the petitioner. Chas. W. Nyquist, Esq., for the respondent.

Judge Panel: OPPER, J., concurs only in the result.

Case Date: March 28, 1949

Court: U.S. Tax Court