2 T.C. 197 (1943), 110034, Janeway v. C. I. R.

Citation: 2 T.C. 197

Opinion Judge: DISNEY, Judge:

Party Name: EDWARD G. JANEWAY AND ELINOR W. JANEWAY (HUSBAND AND WIFE), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ROBERT MCC. SHIELDS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Harrison Lillibridge, Esq., for the petitioners. William G. Ruymann, Esq., for the respondent.

Case Date: June 22, 1943

Court: U.S. Tax Court