18 T.C. 418 (1952), 26414, Bavis v. C. I. R.

Citation: 18 T.C. 418

Opinion Judge: BLACK, Judge:

Party Name: FRANK R. BAVIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THOMAS F. BELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DONATO A. GIANGIULIO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Logan Morris, Esq., for the petitioners. Jules I. Whitman, Esq., for the respondent.

Judge Panel: RICE, J., dissent JOHNSON, J., agrees with this dissent.

Case Date: Thursday May 29, 1952

Court: U.S. Tax Court