14 T.C. 198 (1950), 5243, Funk v. C.I.R.

Citation: 14 T.C. 198

Opinion Judge: HARRON, Judge.

Party Name: ELEANOR M. FUNK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: J. S. Y. Ivins, Esq., for the petitioner. M. B. Leming, Esq., John W. Smith, Esq., and John T. Rogers, Esq., for the respondent.

Judge Panel: DISNEY, J., dissenting. ARUNDELL, VAN FOSSAN, and LEECH, JJ., agree with this dissent.

Case Date: February 14, 1950

Court: U.S. Tax Court