16 T.C. 600 (1951), 24180, Frame v. C.I.R.

Citation: 16 T.C. 600

Opinion Judge: DISNEY, Judge:

Party Name: ROBERT G. FRAME, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: R. J. Cleary, Esq., for the petitioner. Albert J. O'Connor, Esq., for the respondent.

Judge Panel: OPPER, J., dissenting: RAUM, J., agrees with this dissent.

Case Date: Thursday March 08, 1951

Court: U.S. Tax Court