12 T.C. 580 (1949), 17101, Stringham v. C.I.R.

Citation: 12 T.C. 580

Opinion Judge: ARUNDELL, Judge:

Party Name: L. KEEVER STRINGHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: K. V. Nicola, Esq., for the petitioner. William R. Bagby, Esq., for the respondent.

Judge Panel: HARRON, J., concurs only in the result. MURDOCK, J., concurring: LEECH and KERN, JJ., agree with this concurring opinion. DISNEY, J., dissenting: TURNER and HILL, JJ., agree with this dissent.

Case Date: April 15, 1949

Court: U.S. Tax Court