16 T.C. 157 (1951), 20860, Howard v. C.I.R.

Citation: 16 T.C. 157

Opinion Judge: VAN FOSSAN, Judge:

Party Name: LINDSAY C. HOWARD, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: A. Calder Mackay, Esq., for Adam Y. Bennion, Esq., for the petitioner. H. A. Melville, Esq., for the respondent.

Judge Panel: RAUM, J., Concurs in the result.

Case Date: January 24, 1951

Court: U.S. Tax Court