18 T.C. 528 (1952), 26249, Coughlin v. C. I. R.

Citation: 18 T.C. 528

Opinion Judge: HILL, Judge:

Party Name: GEORGE G. COUGHLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: David Boyd Chase, Esq., for the petitioner. Robert M. William, Esq., for the respondent.

Judge Panel: KERN, ARUNDELL, HARRON, and RAUM, JJ., dissent.

Case Date: June 16, 1952

Court: U.S. Tax Court