15 T.C. 828 (1950), 26410, McCoy v. C. I. R.

Citation: 15 T.C. 828

Opinion Judge: LEMIRE, Judge:

Party Name: THOMAS J. McCOY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Carroll Walker, Esq., for the petitioner. Marvin E. Hagen, Esq., for the respondent.

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

Case Date: Tuesday December 12, 1950

Court: U.S. Tax Court