17 T.C. 135 (1951), 27569, Smith v. C. I. R.

Citation: 17 T.C. 135

Opinion Judge: RICE, Judge:

Party Name: WELDON D. SMITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Robert J. Lansdowne, Esq., for the petitioner. Sheldon V. Elkman, Esq., for the respondent.

Judge Panel: KERN, J., dissents. DISNEY, J., dissenting: TURNER, HARRON, OPPER, and RAUM, JJ., agree with this dissent.

Case Date: July 31, 1951

Court: U.S. Tax Court