18 T.C. 1153 (1952), 32533, Luton v. C. I. R.

Citation: 18 T.C. 1153

Opinion Judge: BLACK, Judge:

Party Name: JOE B. LUTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Ed. M. Lowrance, Esq., for the petitioner. William W. Oliver, Esq., for the respondent.

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

Case Date: September 29, 1952

Court: U.S. Tax Court