15 T.C. 379 (1950), 21623, Lerner v. C. I. R.

Citation: 15 T.C. 379

Opinion Judge: BLACK, Judge:

Party Name: JOSEPH J. LERNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: I. Herman Sher, Esq., and Martin A. Roeder, Esq., for the petitioner. Sheldon V. Ekman, Esq., for the respondent.

Judge Panel: HARRON, J., dissenting:

Case Date: September 29, 1950

Court: U.S. Tax Court