17 T.C. 1625 (1952), 26855, Humpage v. C. I. R.

Citation: 17 T.C. 1625

Opinion Judge: ARUNDELL, Judge:

Party Name: F. R. HUMPAGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF CARL G. FISHER, DECEASED, F, R. HUMPAGE AND C. W. CHASE, JR., EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: George Kennan Hourwich, Esq., for the petitioners. Rigmor O. Carlsen, Esq., for the respondent.

Judge Panel: MURDOCK, HARRON, and RAUM, JJ., dissent. TURNER, J., dissenting:

Case Date: March 31, 1952

Court: U.S. Tax Court