17 T.C. 549 (1951), 22322, Davis v. C. I. R.

Citation: 17 T.C. 549

Opinion Judge: HARRON, Judge:

Party Name: WILLIAM F. DAVIS, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Charles C. MacLean, Jr., Esq., and Laurence F. Casey, Esq., for the petitioner. Joseph F. Rogers, Esq., for the respondent.

Judge Panel: DISNEY and RAUM, JJ., concur in the result. MURDOCK, J., dissenting: VAN FOSSAN, J., agrees with his dissent. TIETJENS, Jr., dissenting: ARUNDELL, VAN FOSSAN, BLACK, and JOHNSON, JJ., agree with this dissent.

Case Date: Friday September 28, 1951

Court: U.S. Tax Court