14 T.C. 503 (1950), 21134, Rice v. C.I.R.

Citation: 14 T.C. 503

Opinion Judge: TURNER, Judge:

Party Name: CHARLES C. RICE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Robert J. Hawkins, Esq., for the petitioner. Edward M. Woolf, Esq., for the respondent.

Judge Panel: HILL and HARRON, JJ., dissent.

Case Date: March 30, 1950

Court: U.S. Tax Court