12 T.C. 967 (1949), 15138, Chattanooga Auto. Club v. C.I.R.

Citation: 12 T.C. 967

Opinion Judge: MURDOCK, Judge:

Party Name: CHATTANOOGA AUTOMOBILE CLUB, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: John Ross Scott, an officer, for the petitioner. S. Earl Heilman, Esq., for the respondent.

Judge Panel: OPPER, J., agrees with this dissent. LEMIRE, J., dissenting: ARUNDELL, OPPER, and HARLAN, J.J., agree with the dissent.

Case Date: June 08, 1949

Court: U.S. Tax Court