2 T.C. 220 (1943), 105554, Thornley v. C. I. R.

Citation: 2 T.C. 220

Opinion Judge: HARRON, Judge:

Party Name: GEORGE H. THORNLEY AND REBECCA W. THORNLEY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Frederick E. S. Morrison, Esq., and Calvin H. Rankin, Esq., for the petitioners. Bernard D. Daniels, Esq., and Walter D. Perry, Esq., for the respondent.

Judge Panel: DISNEY, J., concurs only in the result. HILL, J., dissenting:

Case Date: Friday June 25, 1943

Court: U.S. Tax Court