17 T.C. 1244 (1952), 23763, Morse v. C. I. R.

Citation: 17 T.C. 1244

Opinion Judge: TIETJENS, Judge:

Party Name: ELLIOTT C. MORSE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: J. H. Amick, C.P.A., for the petitioner. Norment Custis, Esq., for the respondent.

Judge Panel: RAUM, J., concurs in the result. ARUNDELL, J., dissenting: VAN FOSSAN, JOHNSON, and RICE, J. J., agree with this dissent. TURNER, J., dissenting: VAN FOSSAN, J., agrees with this dissent.

Case Date: Monday January 28, 1952

Court: U.S. Tax Court