14 T.C. 90 (1950), 23432, Marshall v. C.I.R.

Citation: 14 T.C. 90

Opinion Judge: OPPER, Judge:

Party Name: ELDER W. MARSHALL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ELDER W. MARSHALL AND BESSIE I. MARSHALL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Sidney B. Gambill, Esq., and Norman D. Keller, Esq., for the petitioners. Albert J. O'Connor, Esq., for the respondent.

Judge Panel: HILL, J., dissenting: LEECH and ARNOLD, JJ., agree with this dissent.

Case Date: January 27, 1950

Court: U.S. Tax Court