2 T.C. 246 (1943), 101646, Du Pont v. C. I. R.

Citation: 2 T.C. 246

Opinion Judge: OPPER, Judge:

Party Name: HENRY F. DU PONT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Beverly R. Robinson, Esq., Weston Vernon, Jr., Esq., and J. R. Fillman, Esq., for the petitioner. L. W. Creason, Esq., for the respondent.

Judge Panel: DISNEY, J., concurs only in the result. MELLOTT, J., concurring: MURDOCK, J., dissenting:

Case Date: June 25, 1943

Court: U.S. Tax Court