12 T.C. 539 (1949), 14186, Armston v. C.I.R.

Citation: 12 T.C. 539

Opinion Judge: LEECH, Judge:

Party Name: CATHERINE G. ARMSTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. H. ARMSTON CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Warren F. Wattles, Esq., for the petitioners. F. L. Van Haaften, Esq., for the respondent.

Judge Panel: BLACK, J., concurring in the result only: ARUNDELL, J., dissenting: VAN FOSSAN and MURDOCK, JJ., agree with this dissent.

Case Date: March 31, 1949

Court: U.S. Tax Court