13 T.C. 851 (1949), 20413, Pearson v. C.I.R.

Citation: 13 T.C. 851

Opinion Judge: BLACK, Judge:

Party Name: J. CHARLES PEARSON, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HELEN BLESI PEARSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: S. L. Mayo, Esq., for the petitioners. J. Marvin Kelley, Esq., for the respondent.

Judge Panel: OPPER, J., concurring: ARUNDELL, J., dissenting: KERN, TURNER, ARNOLD, and DISNEY, JJ., agree with this dissent.

Case Date: November 30, 1949

Court: U.S. Tax Court