17 T.C. 910 (1951), 27835, Mills Estate, Inc. v. C. I. R.

Citation: 17 T.C. 910

Opinion Judge: RAUM, Judge:

Party Name: MILLS ESTATE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,

Attorney: William H. Hayes, Esq., and J. Wesley Seward, Esq., for the petitioner. Aaron S. Resnik, Esq., for the respondent.

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

Case Date: November 30, 1951

Court: U.S. Tax Court