15 T.C. 800 (1950), 18856, Watson v. C. I. R.

Citation: 15 T.C. 800

Opinion Judge: TURNER, Judge:

Party Name: ERNEST A. WATSON AND M. GLADYS WATSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Arthur McGregor, Esq., and Charles J. Higson, Esq., for the petitioners. A. J. Hurley, Esq., for the respondent.

Judge Panel: BLACK, J., dissenting: HARRON, J., agrees with this dissent.

Case Date: December 07, 1950

Court: U.S. Tax Court