17 T.C. 465 (1951), 23608, Ennis v. C. I. R.

Citation: 17 T.C. 465

Opinion Judge: ARUNDELL, Judge:

Party Name: NINA J. ENNIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Thomas J. Bailey, Esq., for the petitioner. Cyrus A. Newman, Esq., for the respondent.

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

Case Date: September 27, 1951

Court: U.S. Tax Court